Legal Opinion
Thyer Manufacturing Corporation v. Drake
Supreme Court of Georgia
Decided July 6, 1961No. 21242PublishedCited by 5 opinions
1Opinion of the Court
Head, Presiding Justice.
Under the Georgia “Retailers’ and Consumers’ Sales and Use Tax Act,” the term “dealer” is defined in part as follows: “The term ‘dealer’ as used in this Act shall include every person, as used in this Act, who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in this State.” Ga. L. 1951, pp. 360, 368, § 4 (Code Ann. Supp. § 92-3404a). Under the rulings of this court in Williams v. Bear’s Den, Inc., 214 Ga. 240 (104 SE2d 230) and Oxford v. J. D. Jewell, Inc., 215 Ga.…
2Cases cited6 opinions
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- Douglas v. McNabb Realty Co.Court of Appeals of Georgia · 1949
- Columbian Mutual Life Insurance v. CarterCourt of Appeals of Georgia · 1938
- Swofford v. GlazeSupreme Court of Georgia · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Drake v. Thyer Manufacturing Corp.Court of Appeals of Georgia · 1961
- International Computer Group, Inc. v. Data General Corp.Court of Appeals of Georgia · 1981
- Indian River Construction Co. v. Beloit Passavant Corp.Supreme Court of Georgia · 1978
- Adrian Housing Corp. v. CollinsSupreme Court of Georgia · 1984
- Drake v. Thyer Manufacturing Corp.Court of Appeals of Georgia · 1961