Legal Opinion
Undercofler v. Eastern Air Lines, Inc.
Supreme Court of Georgia
Decided February 2, 1966No. 23285PublishedCited by 51 opinions
1Opinion of the Court
Grice, Justice.
An air carrier’s petition, seeking relief against sales -and use taxes on certain personal property, is for appraisal here.
The carrier contends that it is not subject to the Georgia Retailers’ and Consumers’ Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended) for fuel and parts purchased and brought into Georgia for use, and actually used, exclusively in interstate commerce, and for food purchased in Georgia and served to passengers outside Georgia on interstate flights.
Litigation over this issue began when the carrier, Eastern Air Lines, Inc., filed in the Superior Court…
2Cases cited12 opinions
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Epping v. City of ColumbusSupreme Court of Georgia · 1903
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
- Mayor v. HartridgeSupreme Court of Georgia · 1850
- Thompson v. Eastern Air Lines Inc.Supreme Court of Georgia · 1946
7 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Lathrop v. DealSupreme Court of Georgia · 2017
- Irwin v. ArrendaleCourt of Appeals of Georgia · 1967
- Pope v. City of AtlantaSupreme Court of Georgia · 1978
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
- City of Atlanta v. Hotels.com, L.P.Supreme Court of Georgia · 2009
46 more not listed; retrieve them via the Exa API.