Legal Opinion
Novak v. Redwine
Court of Appeals of Georgia
Decided March 9, 1954No. 34737PublishedCited by 23 opinions
1Opinion of the CourtQuillian, J.
The sole question here is whether a casual and isolated sale made by a seller not engaged in the business of selling tangible personal property at retail is taxable under the Retailers’ and Consumers’ Sales and Use Tax Act (Ga. L. 1951, p. 360; Code, Ann. Supp., Ch. 92-34A). The various sections'of this act will here be referred to, for convenience, as presently codified in the Cumulative Supplement of our Code. Section 92-3402a reads in part as follows: “There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every…
2Cases cited10 opinions
- Mayor v. HartridgeSupreme Court of Georgia · 1850
- Publix-Lucas Theaters Inc. v. City of BrunswickSupreme Court of Georgia · 1949
- Southern Cotton Oil Co. v. DukesSupreme Court of Georgia · 1905
- White v. SikesSupreme Court of Georgia · 1907
- Kimmel v. Mayor of AmericusSupreme Court of Georgia · 1898
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
- Oxford v. ShumanCourt of Appeals of Georgia · 1962
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Fayette County Board of Tax Assessors v. Georgia Utilities Co.Court of Appeals of Georgia · 1988
- Glisson v. State Farm Mutual Automobile InsuranceSupreme Court of South Carolina · 1965
18 more not listed; retrieve them via the Exa API.