Atlanta, Birmingham Coast Railroad Company v. Cook

The only question necessary to a decision in this-case is whether income received by the Atlanta, Birmingham & Coast Railroad Company for transporting mail for the United States Government is taxable under the Georgia income tax act. approved March 30, 1937. The provision of law which it is contended exempts such income is, “(6) Salaries, wages, or other compensation received from the United States by officials or employees thereof, including persons in the military or naval forces of the United States.” Assuming, but not deciding, that this provision was not repealed by the said act,…