Legal Opinion
P. C. Gailey Contractors, Inc. v. Exxon Co., U. S. A.
Court of Appeals of Georgia
Decided November 10, 1977No. 54712PublishedCited by 9 opinions
1Opinion of the Court
McMurray, Judge.
P. C. Gailey Contractors, Inc. is engaged in the grading and contracting business, doing maintenance work on the roads and highways of the State of Georgia. In the course of this business Gailey purchased special fuels from Exxon Company, U. S. A. In purchasing the special fuels Gailey claimed an exemption from the taxes levied under the Motor-Fuel Tax Law, and the special fuels were sold by Exxon to Gailey without additional charge for these taxes. An audit of Exxon’s records resulted in an assessment of taxes due under the Motor-Fuel Tax Law (Code § 92-1403, as amended, Ga.…
2Cases cited6 opinions
- Henderson v. CarterSupreme Court of Georgia · 1972
- Morgan v. MaddoxSupreme Court of Georgia · 1961
- Heavey v. Security Management Co.Court of Appeals of Georgia · 1973
- Bragg v. BraggSupreme Court of Georgia · 1968
- Quillian v. MabryCourt of Appeals of Georgia · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Corey Outdoor Advertising, Inc. v. Board of Zoning AdjustmentSupreme Court of Georgia · 1985
- Brown v. StateCourt of Appeals of Georgia · 1985
- Gold Kist Peanuts v. AlbersonCourt of Appeals of Georgia · 1986
- Brown v. State Board of Examiners of PsychologistsCourt of Appeals of Georgia · 1989
- Georgia Lien Services, Inc. v. BarrettCourt of Appeals of Georgia · 2005
4 more not listed; retrieve them via the Exa API.