Phillips v. General Electric Supply Corp.

General Electric Supply Corporation, a Delaware corporation doing part of its business and earning part of its income in Georgia, hereinafter referred to as the plaintiff, brought suit in two counts against the State Revenue Commissioner of Georgia, hereinafter referred to as the defendant, for the refund of alleged overpayments of Georgia income taxes for the years 1942 and 1943.

The plaintiff filed Georgia income-tax returns for 1942 and 1943 and paid all taxes shown to be due by the computations on the returns. Subsequently, the defendant assessed against the plaintiff additional Georgia…