Legal Opinion

Hawes v. Shuman

Court of Appeals of Georgia

Decided March 9, 1971No. 45704Published

1Opinion of the Court

123 Ga. App. 543 (1971)

181 S.E.2d 708

HAWES

v.

SHUMAN.

45704.

Court of Appeals of Georgia.

Argued October 8, 1970.

Decided March 9, 1971.

Rehearing Denied March 31, 1971.

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, for appellant.

Thompson & Benken, Louis A. Thompson, for appellee.

DEEN, Judge.

In addition to what has been set out above, it must be noted that certain facts found by the auditor were not excepted to and constitute the law of the case, including the fact that the taxpayer had…

Also in this document: Dissent.

2Cases cited11 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. Halle v. CommissionerUnited States Tax Court · 1946
  3. Rosano v. CommissionerUnited States Tax Court · 1966
  4. Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
  5. Oxford v. ShumanCourt of Appeals of Georgia · 1962

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