Legal Opinion

Southwire Co. v. Chilivis

Court of Appeals of Georgia

Decided June 30, 1976No. 52313PublishedCited by 5 opinions

1Opinion of the Court

Pannell, Presiding Judge.

The State Revenue Commissioner assessed sales and use taxes against the Southwire Company for the period from January 1, 1970 to April 30, 1973. Southwire appealed the assessment to the Superior Court of Carroll County. Both Southwire and the Revenue Commissioner filed motions for summary judgment. The trial judge granted summary judgment in favor of the Revenue Commissioner. Southwire appeals the denial of its motion for summary judgment and the granting of summary judgment in favor of the Revenue Commissioner.

This appeal presents two distinct issues of law. The…

2Cases cited6 opinions

  1. Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
  2. Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
  3. State v. Cherokee Brick & Tile Co.Court of Appeals of Georgia · 1953
  4. Superior Type, Inc. v. WilliamsCourt of Appeals of Georgia · 1958
  5. Hawes v. Custom Canners, Inc.Court of Appeals of Georgia · 1970

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

3Cited by5 opinions

  1. Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
  2. Amoena Corporation v. StricklandSupreme Court of Georgia · 1981
  3. Georgia Railroad Bank & Trust Co. v. Richmond County Board of Tax AssessorsCourt of Appeals of Georgia · 1977
  4. Davis v. ChilivisCourt of Appeals of Georgia · 1977
  5. Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980

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