Legal Opinion · Dissent
L. M. Berry & Co. v. Blackmon
Supreme Court of Georgia
Decided February 6, 1974No. 28290Published
1DissentGunter, Justice
This case is here by virtue of the granting of an application for a writ of certiorari to the Court of Appeals. The issue involved is state taxation. The decision of the Court of Appeals which was adverse to the taxpayer is reported in 129 Ga. App. 347 (199 SE2d 610).
The Georgia Revenue Commissioner assessed taxes, penalty, and interest against Berry under the Georgia Sales and Use Tax Act. Berry, an Ohio corporation, contended that it had not made any taxable "sales” within the State of Georgia so as to be liable for the Georgia sales tax; and it further contended that it had not "used” the…
2Cases cited5 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- L. M. Berry & Co. v. BlackmonCourt of Appeals of Georgia · 1973