Legal Opinion

Undercofler v. Ernhardt

Court of Appeals of Georgia

Decided April 22, 1965No. 41081PublishedCited by 8 opinions

1Opinion of the Court

111 Ga. App. 597 (1965)

142 S.E.2d 317

UNDERCOFLER, Commissioner

v.

ERNHARDT.

41081.

Court of Appeals of Georgia.

Submitted January 11, 1965.

Decided April 22, 1965.

Eugene Cook, Attorney General, E. Hamilton Culpepper, III, Assistant Attorney General, for plaintiff in error.

Jim Hudson, contra.

BELL, Presiding Judge.

1. A taxpayer has at least three remedial procedures available for use in disputing the correctness of an assessment rendered against him by the Revenue Commissioner under the Georgia Sales and Use Tax Act. The tax-payer may proceed: (1) by the method of appeal authorized by the general law…

2Cases cited11 opinions

  1. Cutts v. ScandrettSupreme Court of Georgia · 1899
  2. Oxford v. ShumanCourt of Appeals of Georgia · 1962
  3. Georgia Railroad & Banking Co. v. RedwineSupreme Court of Georgia · 1951
  4. Jowers & Son v. Kirkpatrick Hardware Co.Court of Appeals of Georgia · 1918
  5. Undercofler v. ErnhardtCourt of Appeals of Georgia · 1965

6 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Robbins v. National Bank of Ga.Supreme Court of Georgia · 1978
  2. Pruitt v. StateCourt of Appeals of Georgia · 1971
  3. Middlesex Water Co. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
  4. Barland Company v. Bartow County Board of Tax AssessorsCourt of Appeals of Georgia · 1984
  5. Dalton Carpet Industries, Inc. v. ChilivisCourt of Appeals of Georgia · 1976

3 more not listed; retrieve them via the Exa API.

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