Legal Opinion
State Revenue Commission v. Brandon
Supreme Court of Georgia
Decided March 26, 1937No. 11534PublishedCited by 17 opinions
1Opinion of the Court
Bell, Justice.
Mr. and Mrs. Morris Brandon, who were living together as husband and wife, filed separate income-tax returns for the year 1932, in which each of them claimed an exemption of $3500. The State Revenue Commission refused to allow Mrs. Brandon this exemption, on the ground that her husband, with whom she was living, had filed a separate return for the same year and had claimed and been allowed an exemption of $3500. Mrs. Brandon filed her petition with the State 'Revenue Commission for a reduction of her income-tax liabilitjr, and took exception to the disallowance of the exemption.…
2Cases cited7 opinions
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Standard Oil Co. of Kentucky v. State Revenue CommissionSupreme Court of Georgia · 1934
- Floyd County v. SalmonSupreme Court of Georgia · 1921
- Carter v. PhillipsSupreme Court of Oklahoma · 1923
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Rayle Electric Membership Corporation v. CookSupreme Court of Georgia · 1943
- Thompson v. Georgia Power CompanyCourt of Appeals of Georgia · 1946
- Millholland v. OglesbyCourt of Appeals of Georgia · 1966
- Brandywine Townhouses, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1974
12 more not listed; retrieve them via the Exa API.