Legal Opinion
State v. Thoni Oil Magic Benzol Gas Stations, Inc.
Court of Appeals of Georgia
Decided March 6, 1970No. 45031PublishedCited by 15 opinions
1Opinion of the Court
Ebbrhardt, Judge.
The State Revenue Commissioner made an assessement of taxes against Thoni, a gasoline dealer, which he contended to be due under the Sales and Use Tax Act (Code Ann. Ch. 92-34a) on gasoline sold through its retail stations. The assessment arose by reason of the fact that in calculating the sales tax to be paid on the gasoline sold, Thoni had not included as a part of the retail selling price the amount of the Federal excise tax imposed under 26 USCA § 4081, or the amount of the motor fuel tax levied under Code Ann. •■Ch. 92-14 by the State. It is the contention of the…
2Cases cited17 opinions
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- Pure Oil Co. v. StateSupreme Court of Alabama · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Gurley v. RhodenSupreme Court of the United States · 1975
- Martin Oil Service, Inc. v. Department of RevenueIllinois Supreme Court · 1971
- Ferrara v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
- State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc.Supreme Court of Georgia · 1970
10 more not listed; retrieve them via the Exa API.