Legal Opinion
Saylor v. Williams
Court of Appeals of Georgia
Decided March 8, 1956No. 36068, 36082PublishedCited by 7 opinions
1Opinion of the CourtQuillian, J.
1. The trial judge committed no error in denying the motion to dismiss the affidavit of illegality. No statute of this State makes one who has sold a business and retired liable for sales taxes accruing against the buyer after the sale.
2. It was error to deny the oral motion to dismiss the levy. The most commonly accepted definition of the expression “and/or” is that it means either “and” or “or.” 3 Words & Phrases 640. It is clear from this definition as well as from the holding in Ralls v. E. R. Taylor Auto Co., 202 Ga. 107 (42 S. E. 2d 446), that, in construing the term when employed in…
2Cases cited3 opinions
- Ralls v. E. R. Taylor Auto CompanySupreme Court of Georgia · 1947
- Hill v. DeLaunaySupreme Court of Georgia · 1866
- Varnell v. SpeerSupreme Court of Georgia · 1875
3Cited by7 opinions
- United States v. AutreyUnited States Court of Military Appeals · 1961
- TracFone Wireless, Inc. v. Zip Wireless Products, Inc.District Court, N.D. Georgia · 2010
- Bank Building & Equipment Corp. of America v. Georgia State BankCourt of Appeals of Georgia · 1974
- Shadden v. CowanSupreme Court of Georgia · 1957
- Edwards v. Code Enforcement CommitteeConnecticut Appellate Court · 1987
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