Legal Opinion
Davis v. Metropolitan Life Insurance Co.
Supreme Court of Georgia
Decided July 7, 1943No. 14555PublishedCited by 13 opinions
1Opinion of the Court
Grice, Justice.
The first of the more recent cases reaching this court involving questions relating to the situs for taxation of intangible property of non-residents was Columbus Mutual Life Insurance Co. v. Gullatt, together with the related case of Guardian Life Insurance Co. v. Gullatt, 189 Ga. 747 (supra); In the opinion it was said: “It has long been- settled by rulings of this court that a promissory note of a citizen of this State, owned by a non-resident and held at his domicile outside of this State, is taxable here only if it accrues out of or is an incident to property owned or a…
2Cases cited20 opinions
- Merck v. American Freehold Land Mortgage Co. of London, Ltd.Supreme Court of Georgia · 1887
- Jones v. HarrellSupreme Court of Georgia · 1900
- City Council v. DunbarSupreme Court of Georgia · 1873
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Clarke v. HavardSupreme Court of Georgia · 1900
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Northwestern Mutual Life Insurance Co. v. SuttlesSupreme Court of Georgia · 1946
- Trust Co. v. Nationwide Moving & Storage Co.Supreme Court of Georgia · 1975
- Suttles v. Owens-Illinois Glass Co.Supreme Court of Georgia · 1950
- Davis v. Penn Mutual Life Insurance Co.Supreme Court of Georgia · 1944
- Buckhead Doctors' Building, Inc. v. Oxford Finance Companies, Inc.Court of Appeals of Georgia · 1967
8 more not listed; retrieve them via the Exa API.