Legal Opinion
Nimmer v. Strickland
Supreme Court of Georgia
Decided October 25, 1978No. 33841, 33842, 33843PublishedCited by 6 opinions
1Opinion of the Court
Hall, Justice.
1. In Chilivis v. Dixon, 234 Ga. 703 (217 SE2d 283) (1975), this court decided that portable crop drying units (tobacco barns) are not farm equipment exclusively used in the harvesting of crops and are, therefore, not exempt from the Georgia sales tax. Code Ann. § 92-3403a (c) (2) (v). Appellants in these three cases are sellers of portable tobacco barns and now argue that they are not liable for the tax on barns sold during the pendency of the litigation in Chilivis v. Dixon, supra. The trial court found that the sellers were liable for the tax. We agree and affirm.
The sales…
2Cases cited4 opinions
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- Richards v. BlackmonSupreme Court of Georgia · 1975
- Chilivis v. DixonSupreme Court of Georgia · 1975
3Cited by6 opinions
- Smith v. Dixon Ford Tractor Co.Court of Appeals of Georgia · 1982
- SOUTHEAST GEORGIA HEALTH SYSTEM, INC. v. FRANK W. BERRY, IN HIS OFFICAL CAPACITY AS COMMISSIONERCourt of Appeals of Georgia · 2022
- Satilla Riverwatch Alliance, Inc. v. David Dove, Interim Director, Environmental Protection Division, Georgia Dept. of Natural ResourcesCourt of Appeals of Georgia · 2024
- United States v. CainCourt of Appeals for the Sixth Circuit · 2009
- United States v. CainCourt of Appeals for the Sixth Circuit · 2009
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