Legal Opinion
Undercofler v. Colonial Stores, Inc.
Court of Appeals of Georgia
Decided September 28, 1966No. 42272PublishedCited by 4 opinions
1Opinion of the Court
Eberhardt, Judge.
Taxpayer in its brief poses the ultimate question for decision as whether or not the Sales and Use Tax Act (Ga. L. 1951, p. 360 as amended; Code Ann. Ch. 92-34A) authorizes the imposition of two taxes on a single sale or transaction. We do not reach this question because it does not appear that two taxes are imposed on a single sale or transaction.
Assuming for purposes of this division of the opinion that a taxable “sale” occurred at some point in the trading stamp scheme whereby Colonial Stores, the taxpayer, issued trading stamps to its customers which it later redeemed for…
2Cases cited9 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- State Tax Commission v. Ryan-Evans Drug StoresArizona Supreme Court · 1960
- Hornof v. the Kroger Co.Illinois Supreme Court · 1966
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3Cited by4 opinions
- Colonial Stores, Inc. v. UndercoflerSupreme Court of Georgia · 1967
- Colonial Stores, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1969
- Colonial Stores, Inc. v. UndercoflerSupreme Court of Georgia · 1967
- Undercofler v. Colonial Stores, Inc.Court of Appeals of Georgia · 1967