Legal Opinion
Blackmon v. Premium Oil Stations, Inc.
Court of Appeals of Georgia
Decided April 25, 1973No. 47932PublishedCited by 8 opinions
1Opinion of the Court
Bell, Chief Judge.
Plaintiff sought a refund of sales tax paid on gasoline it sold between April, 1967 and September, 1970. The theory of recovery was based on the holding in State of Ga. v. Thoni Oil &c. Stations, 121 Ga. App. 454 (174 SE2d 224). The complaint alleged that the claim for refund for these taxes was timely filed. The State Revenue Commissioner, as a part of his answer, pleaded that the recovery of any refund for the taxable periods of April, 1967 through July, 1968, was barred by the statute of limitation. Plaintiff’s motion for summary judgment was granted. The court’s…
2Cases cited7 opinions
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Brown v. MacK Trucks, Inc.Court of Appeals of Georgia · 1965
- Henderson v. CarterSupreme Court of Georgia · 1972
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Reich v. CollinsSupreme Court of Georgia · 1992
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
- Chilivis v. ROGERS OIL COMPANYCourt of Appeals of Georgia · 1975
- Eimco BSP Services Co. v. ChilivisSupreme Court of Georgia · 1978
3 more not listed; retrieve them via the Exa API.