J. D. Moore, Inc. v. Hardesty

Haymond, Judge:

The question involved in these consolidated proceedings is whether, under the provisions of Chapter 11,. Article 13, Code, 1931, as amended, known as the business and occupation tax statute, a taxpayer engaged in an integrated business of selling motor trucks and machinery at wholesale and of selling at retail repaired and serviced motor vehicles, accepted as a credit upon the purchase price of such motor trucks and machinery, and of maintaining a service department in which some motor vehicles which are not sold in the business are repaired and serviced, and in which 81.9…