Legal Opinion
City of Columbus v. Ronald A. Edwards Construction Co.
Court of Appeals of Georgia
Decided September 2, 1980No. 59814PublishedCited by 6 opinions
1Opinion of the Court
Sognier, Judge.
Appellee Ronald A. Edwards Construction Co. (Edwards), operates a business building and selling homes in the City of Columbus, Georgia. Appellant City of Columbus (Columbus) by ordinance imposes a “gross receipts tax” on businesses operating in the city. Edwards, in calculating its gross receipts tax for 1975,1976 and 1977, deducted from its gross receipts the cost of the lots it had purchased from developers and upon which it had built homes for sale. Appellee claims it made no profit from the sale of the lots. *503Columbus billed Edwards for back taxes on the sale of the lots,…
2Cases cited7 opinions
- City of Waycross v. BellSupreme Court of Georgia · 1929
- Chanin v. Bibb CountySupreme Court of Georgia · 1975
- Inter-City Coach Lines Inc. v. HarrisonSupreme Court of Georgia · 1931
- Pharr Road Investment Co. v. City of AtlantaSupreme Court of Georgia · 1968
- City of Atlanta v. Georgia Milk Producers ConfederationSupreme Court of Georgia · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Athens-Clarke County Unified Government v. Federal Housing Finance AgencyDistrict Court, M.D. Georgia · 2013
- Bankers Trust Co. v. JacksonCourt of Appeals of Georgia · 1999
- CC Office Associates, L.P. v. DeKalb CountyCourt of Appeals of Georgia · 1995
- O.P.D.I.-U.S., Inc. v. CollinsCourt of Appeals of Georgia · 1989
- Oconee Investment Group, LLC v. Lisa Deaton TurkCourt of Appeals of Georgia · 2017
1 more not listed; retrieve them via the Exa API.