Montag Bros. v. State Revenue Commission
Court of Appeals of Georgia
1Opinion of the CourtJenkins, P. J.
The affidavit of illegality to the levy of a tax execution involves a construction of sections 4 and 15 of the State income-tax act of 1931, in determining whether, under the facts, the defendant corporation, organized in Delaware but domesticated in Georgia, was subject to taxation as to all of its net income, or only on such portion of this income as can be reasonably attributed-to business within the State, the defendant contending that’ its business was not carried on entirely within the State, but partly within and partly without the State. It was agreed that, if the contentions of the…
Also in this document: Concurrence.
2Cases cited13 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Kirtland v. HotchkissSupreme Court of the United States · 1879
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3Cited by23 opinions
- El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
- State Income Tax v. Kansas City Star Co.Supreme Court of Missouri · 1940
- John Ownbey Co. v. ButlerTennessee Supreme Court · 1963
- Suttles v. Owens-Illinois Glass Co.Supreme Court of Georgia · 1950
- International Business MacHines Corp. v. EvansSupreme Court of Georgia · 1957
18 more not listed; retrieve them via the Exa API.