Dalton Carpet Industries, Inc. v. Chilivis

Marshall, Judge.

This is an appeal by the taxpayer, Dalton Carpet, from the order of the trial court dismissing the taxpayer’s affidavit of illegality. The State Revenue Commissioner caused to be issued a sales and use tax fieri facias against the taxpayer. The taxpayer filed a timely affidavit of illegality pursuant to Ga. L. 1931, pp. 7, 33 (Code Ann. § 92-7301) with accompanying bonds. The affidavit recited that one C. E. Goodroe was the affiant and the president of the taxpayer corporation, whereas the affidavit was executed by one K. J. Rosenbaum, President. A deposition reflected that…