Brosnan v. Undercofler

Jordan, Judge.

A deficiency tax assessment upon which an execution has been issued by the State Revenue Commissioner is presumed to be prima facie correct, and the burden is upon the taxpayer in his pleadings and proof to show clear and specific error or unreasonableness in the assessment. Head v. Edgar Bros. Co., 60 Ga. App. 482, 487 (4 SE2d 71).

The taxpayers’ attack upon the assessments and executions in issue here was predicated upon the grounds that the State Revenue Commissioner had refused to allow certain enumerated sums, designated as “sales discounts” and “bad debts,” as deductions…