Legal Opinion

Wanthal v. City of Atlanta

Court of Appeals of Georgia

Decided March 19, 1975No. 50309PublishedCited by 1 opinion

1Opinion of the Court

Deen, Presiding Judge.

The parties to this appeal are of course bound by the rulings of the superior court judge on certiorari from which no appeal is taken. It is therefore obvious that, under the law of this case, the defendants are not required *421individually to take out a business license. Wanthal, a certified public accountant, has paid his professional occupation tax and could not under any circumstances be further required to pay a business license fee for activities included in the practice of his profession. This would be double taxation. Neither assessment could be justified as being a…

2Cases cited3 opinions

  1. Publix-Lucas Theaters Inc. v. City of BrunswickSupreme Court of Georgia · 1949
  2. Mystyle Hosiery Shops Inc. v. HarrisonSupreme Court of Georgia · 1930
  3. Silverman v. Mayor &C. of SavannahCourt of Appeals of Georgia · 1971

3Cited by1 opinion

  1. City of Atlanta v. Victoria Corp.Court of Appeals of Georgia · 1975

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