Legal Opinion
Columbus Mutual Life Insurance v. Gullatt
Supreme Court of Georgia
Decided March 13, 1940No. 13108, 13115PublishedCited by 22 opinions
1Opinion of the Court
Fortson, Judge.
These two cases present for determination questions relating to the situs for taxation of intangible property of non-residents; and whether a petition in equity may be brought by the owner of iinreturned intangible property to contest its taxability, when a county board of tax-assessors is preparing to assess it for taxation.
The Columbus Mutual Life Insurance Company and the Guardian Life Insurance Company of America, each brought an equitable petition in Fulton superior court against the members of the Fulton County board of tax-assessors, the attorney for the board, and the…
2Cases cited15 opinions
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- McIntyre v. HarrisonSupreme Court of Georgia · 1931
- Cathcart Van & Storage Co. v. City of AtlantaSupreme Court of Georgia · 1930
- City Council v. DunbarSupreme Court of Georgia · 1873
- Trustees of the First Methodist Episcopal Church, South v. City of AtlantaSupreme Court of Georgia · 1886
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Meade v. HeimansonSupreme Court of Georgia · 1977
- Botts v. Southeastern Pipe-Line Co.Supreme Court of Georgia · 1940
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Georgia Railroad & Banking Co. v. RedwineSupreme Court of Georgia · 1951
- Montgomery v. SuttlesSupreme Court of Georgia · 1941
17 more not listed; retrieve them via the Exa API.