State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc.
Supreme Court of Georgia
1Opinion of the Court
Almand, Chief Justice.
We granted the writ of certiorari in this case to review the judgment of the Court of Appeals (121 Ga. App. 454) because it involved the authority of the State to collect taxes from a gasoline dealer under the Sales and Use Tax Act (Code Ann. Ch. 92-34a), and raised questions of first impression in this court.
We have carefully reviewed the opinion of the Court of Appeals and after further consideration concluded that its judgment is correct, and it is unnecessary to add any further reasons than those set out in the Court of Appeals opinion.
Judgment affirmed.
Mobley, P.…
2Cases cited1 opinion
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
3Cited by10 opinions
- Gurley v. RhodenSupreme Court of the United States · 1975
- Martin Oil Service, Inc. v. Department of RevenueIllinois Supreme Court · 1971
- Ferrara v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
- Blackmon v. Coastal Service, Inc.Court of Appeals of Georgia · 1971
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