Undercofler v. American Legion Post 69

Frankum, Judge.

Hiram J. Undercofler, as State Revenue Commissioner, issued sales tax assessments against the defendants in these cases seeking to impose a tax under the provisions of the Georgia Retailers and Consumers Sales and Use Tax Act (Ga. L. 1951, pp. 360, 364, as amended by Ga. L. 1960, pp. 153, 158) on receipts from the operation of coin-operated gaming devices known as “slot machines” or “one-armed bandits.” He attempted to cancel or abate the assessments and to issue new assessments solely to afford the taxpayers an opportunity to file a timely appeal therefrom, and he thereafter…