Legal Opinion
Colonial Stores, Inc. v. Undercofler
Supreme Court of Georgia
Decided February 9, 1967No. 23855PublishedCited by 4 opinions
1Opinion of the Court
Grice, Justice.
The issue here is whether purchases for the purpose of resale, within the meaning of the Retailers’ and Consumers’ Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended), occurred when the taxpayer purchased premium merchandise to be used to redeem trading stamps issued to its customers in connection with sales of items in its supermarkets.
This issue arose when the taxpayer, Colonial Stores, Inc., filed a petition in the Superior Court of Fulton County against the State Revenue Commissioner for the refund of sales and use taxes which the taxpayer claims were illegally and…
2Cases cited2 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Undercofler v. Colonial Stores, Inc.Court of Appeals of Georgia · 1966
3Cited by4 opinions
- Mead Corp. v. BlackmonCourt of Appeals of Georgia · 1973
- Carling Brewing Co. v. BlackmonCourt of Appeals of Georgia · 1974
- Colonial Stores, Inc. v. UndercoflerSupreme Court of Georgia · 1967
- Undercofler v. Colonial Stores, Inc.Court of Appeals of Georgia · 1967