Chattanooga Glass Co. v. Strickland

Jordan, Justice.

The Chattanooga Glass Company, appellant, filed a complaint seeking refund of income taxes and license and occupation taxes which it had paid for the years 1961-1972 and 1962-1974 respectively. The trial court granted the appellee’s motion for summary judgment as to the entirety of the appellant’s complaint and for the reasons detailed below, we affirm.

The appellate record reflects the following undisputed facts: The appellant is incorporated in the State of Delaware and manufactures bottles in plants scattered throughout several states not including Georgia. From 1961 until…