Blackmon v. Habersham Mills, Inc.

Quillian, Judge.

The Revenue Commissioner appeals from a judgment rendered by the trial court which allowed the plaintiff, a domestic corporation, to apportion its income under the provisions of Code Ann. § 92-3113 (Ga. L. 1950, pp. 299,300, as amended; 1962, pp. 455,456; 1969, pp. 114, 120). The parties in the court below agreed to a stipulation of facts, the pertinent portions of which are here set out.

*60The plaintiff originally filed suit for refund based on the years 1964, 1965, and 1966, claiming that it was entitled to apportion a certain part of its income to out of state business.

During…