Undercofler v. United States Steel Corp.

Eberhardt, Judge.

In the light of the Supreme Court’s decision transferring the case here and the jurisdictional limitations of this court, only a question of statutory interpretation is presented.

Taxpayer, a multi-state corporation, insists that Georgia has taxed a greater portion of its income than can be related to its business transacted in this State and that a proper construction of the applicable portion of the income tax law (Ga. L. 1931, Ex. Sess., pp. 24, 34, as amended by Ga. L. 1950, pp. 299, 300) found in Code Ann. § 92-3113, and particularly in § 92-3113 (4-c), would result in a…