Undercofler v. Bessemer Auto Parts, Inc.

Grice, Justice.

An appeal by a taxpayer from a State income tax deficiency assessment is for consideration here. The taxpayer, Bessemer Auto Parts, Inc., filed its appeal in the Superior Court of Clayton County from the assessment made by Hiram K. Undercofler as State Revenue Commissioner. The Commissioner’s general demurrer to the appeal was sustained by the trial court. That ruling was reversed by the Court of Appeals (Bessemer Auto Parts, Inc. v. State Revenue Commissioner, 110 Ga. App. 500, 139 SE2d 157), and we granted the Commissioner’s application for certiorari.

The amounts sought to be…