Legal Opinion
Oxford v. MacOn Telegraph Publishing Co.
Court of Appeals of Georgia
Decided October 26, 1961No. 39037PublishedCited by 5 opinions
1Opinion of the Court
Hall, Judge.
The question for decision is: What is the true measure of the corporate franchise tax imposed by Ga. L. 1951, pp. 157, 167, as amended by Ga. L. 1952, p. 371, as amended by Ga. L. 1953, p. 290, as amended by Ga. L. 1957, p. 107 (Code Ann. § 92-2401 et seq.) ? The act provides: “All corporations incorporated under the laws of Georgia, except those that are not organized for pecuniary gain or profit, and domesticated foreign corporations, in addition to all other taxes now required of them by law, are hereby required to pay each year an annual license or occupation tax as specified…
2Cases cited9 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Edwards v. DouglasSupreme Court of the United States · 1925
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Torrance v. McDougaldSupreme Court of Georgia · 1853
- United North & South Development Co. v. HeathCourt of Appeals of Texas · 1934
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3Cited by5 opinions
- R. H. Macy & Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1962
- RH MacY & Co. Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 1962
- James E. Maley, Trustee in Bankruptcy of Dutch Oven Bakeries, Inc., Bankrupt v. W. E. CarrollCourt of Appeals for the Fifth Circuit · 1967
- DeKalb County v. NallCourt of Appeals of Georgia · 1986
- Davis v. Union Camp Corp.Court of Appeals of Georgia · 1988