Legal Opinion
Chilivis v. ROGERS OIL COMPANY
Court of Appeals of Georgia
Decided May 27, 1975No. 50576PublishedCited by 8 opinions
1Opinion of the Court
Webb, Judge.
1. In a suit by a gasoline retailer against the State Revenue Commissioner for a refund of sales taxes *177illegally imposed as a "tax on a tax” contrary to State v. Thoni Oil &c. Stations, 121 Ga. App. 454 (174 SE2d 224) (Aff'd 226 Ga. 883 (178 SE2d 173)), a written notice on metered gasoline pumps reciting that the price being paid by the customer included all taxes is not conclusive on the question of whether the retailer itself paid the taxes by absorption. Compare Blackmon v. Georgia Independent Oilmen’s Assn., 129 Ga. App. 171 (198 SE2d 896) with Blackmon v. Premium Oil…
2Cases cited10 opinions
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
- Daniel v. GibsonSupreme Court of Georgia · 1884
- Neal v. BrockhanSupreme Court of Georgia · 1891
- Cauthen v. Central Georgia BankSupreme Court of Georgia · 1882
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nodvin v. WestCourt of Appeals of Georgia · 1990
- Arbitration Between Laminoirs-Trefileries-Cableries De Lens, S. A. v. Southwire Co.District Court, N.D. Georgia · 1980
- Sellers v. NodvinCourt of Appeals of Georgia · 1993
- Ready Trucking, Inc. v. BP Exploration & Oil Co.Court of Appeals of Georgia · 2001
- Jefferson Randolph Corp. v. Progressive Data Systems, Inc.Court of Appeals of Georgia · 2001
3 more not listed; retrieve them via the Exa API.