Legal Opinion
Blackmon v. Gable Industries, Inc.
Court of Appeals of Georgia
Decided April 22, 1974No. 49061, 49086PublishedCited by 1 opinion
1Opinion of the Court
Stolz, Judge.
The plaintiff taxpayer bases its claim upon the contention that the qualifying phrase (which we have italicized) in the provision of Code Ann. § 92-3202, "The income of two or more corporations shall not be included in a single return except with the expressed consent of the Commissioner, ” which was added by Ga. L. 1941, pp. 210, 219 (as amended by Ga. L. 1943, p. 109), gave it the right to file a consolidated income tax return, having obtained the alleged "expressed consent of the Commissioner.”
The above statute provides for the inclusion (with consent) of the income of two or…
2Cases cited5 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Oxford v. ShumanCourt of Appeals of Georgia · 1962
- State Revenue Commission v. National Biscuit Co.Supreme Court of Georgia · 1934
- Curtis Companies, Inc. v. Tax CommissionWisconsin Supreme Court · 1934
- Burroughs Adding MacHine Co. v. Tax CommissionWisconsin Supreme Court · 1941
3Cited by1 opinion
- Blackmon v. Gable Industries Inc.Court of Appeals of Georgia · 1975