Blackmon v. Ross

Whitman, Judge.

Howard Ross, as corporate officer of Signet Carpet Company, was assessed by the State Revenue Commissioner for a sale and use tax liability, plus a delinquency penalty and interest. See Code Ann. § 92-3451a (Ga. L. 1960, p. 210).

Ross, as authorized by Code Ann. § 92-8446 (Ga. L. 1937-38, Ex. Sess., pp. 77, 100; 1943, pp. 204, 206, 208) appealed to the superior court. When the matter came on for trial, and after selection of a jury, the trial court ruled, over the Commissioner’s objection, that the burden of proof and the burden of going forward with the evidence were on the…