Legal Opinion
Head v. Rich
Supreme Court of Georgia
Decided July 13, 1940No. 13212PublishedCited by 9 opinions
1Opinion of the Court
Bell, Justice.
■ By an act approved December 27, 1937, the General Assembly laid a tax on intangible property at rates specified. Section 7 relating to exemptions declared: "The stock of corporations organized under the laws of this State [is] also exempt from said tax if such corporation pays all taxes in Georgia as now provided by law.” Ga. L. Ex. Sess., 1937-1938, pp. 156, 163; Code Ann., Pocket Part, § 92-131. We are concerned here with the meaning and applicability of this section as related to stock owned by a resident of this State, in a domesticated foreign corporation. The case came…
2Cases cited16 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Neal v. MoultrieSupreme Court of Georgia · 1852
- Georgia Casualty Co. v. JonesSupreme Court of Georgia · 1923
- Elder v. Home Building & Loan Ass'nSupreme Court of Georgia · 1939
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Forrester v. Continental Gin Co.Court of Appeals of Georgia · 1942
- Mitchell v. Union Bag Paper CorporationCourt of Appeals of Georgia · 1947
- Roberts v. LipsonSupreme Court of Georgia · 1973
- City of McCaysville v. Tri-State Electric CooperativeSupreme Court of Georgia · 1954
- Redwine v. the Southern Co.Supreme Court of Georgia · 1950
4 more not listed; retrieve them via the Exa API.