Legal Opinion
Chilivis v. Turner Communications Corp.
Court of Appeals of Georgia
Decided November 8, 1976No. 52713PublishedCited by 5 opinions
1Opinion of the Court
Webb, Judge.
1. In this appeal by the revenue commissioner from a judgment in favor of the taxpayer, the first question for decision is whether or not a transaction whereby one receives the right to possess and use pre-recorded television videotapes for a specified period of time and upon specified conditions, in exchange for an agreed-upon consideration, constitutes the lease or rental of tangible personal property within the meaning of the Sales and Use Tax Act (Code Ann. Ch. 92-34A). Decisions from courts in other states which we find persuasive answer in the affirmative. Boswell v.…
2Cases cited12 opinions
- Evco v. JonesSupreme Court of the United States · 1972
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- McLennan v. AldredgeSupreme Court of Georgia · 1968
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
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3Cited by5 opinions
- Chilivis v. Turner Communications Corp.Court of Appeals of Georgia · 1976
- State v. HughesCourt of Appeals of Georgia · 1988
- State v. HughesCourt of Appeals of Georgia · 1988
- Williamson v. LucasCourt of Appeals of Georgia · 1984
- Williamson v. LucasCourt of Appeals of Georgia · 1984