Legal Opinion
Independent Publishing Co. v. Hawes
Court of Appeals of Georgia
Decided June 13, 1969No. 44193PublishedCited by 3 opinions
1Opinion of the Court
Bell, Presiding Judge.
During the taxable period in question Independent was engaged in the publication of two newspapers, the Anderson Independent and the Daily Mail, in Anderson, South Carolina. The two papers had a combined daily circulation of approximately 60,000, covering portions of South Carolina, Georgia, and North Carolina. In Georgia the daily circulation of the papers was approximately 20,000, one-third of the total circulation. However, it does not appear that Independent had ever qualified to do business in Georgia.
The geographical area served by the two papers was divided into…
2Cases cited16 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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3Cited by3 opinions
- Collins v. JC Penney Co., Inc.Court of Appeals of Georgia · 1995
- Collins v. Adam Cab, Inc.Supreme Court of Georgia · 1991
- L. M. Berry & Co. v. BlackmonSupreme Court of Georgia · 1974