Legal Opinion
Thompson v. Eastern Air Lines Inc.
Supreme Court of Georgia
Decided January 9, 1946No. 15318PublishedCited by 61 opinions
1Opinion of the Court
Duckworth, Justice.
(After stating the foregoing facts.) The act of 1937 (Ga. L. 1937, p. 167) imposes an excise tax “upon the sale or use of motor fuel . . within this State.” There is no sale involved here, and consequently the tax assessment depends for support in law upon whether or not there has been a “use” of motor fuel in contemplation of that word as employed in the statute. Thus, at the very threshold of our consideration of this case, we encounter the necessity for a determination of the meaning of that word “use” as employed in the statute. That the motor fuel here involved was in…
2Cases cited33 opinions
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Flint River Steamboat Co. v. FosterSupreme Court of Georgia · 1848
- Thornton v. LaneSupreme Court of Georgia · 1852
28 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Board of Trustees of the Policemen's Pension Fund v. ChristySupreme Court of Georgia · 1980
- TelecomUsa, Inc. v. CollinsSupreme Court of Georgia · 1990
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Rice v. State Farm Fire & Casualty Co.Court of Appeals of Georgia · 1993
56 more not listed; retrieve them via the Exa API.