Legal Opinion

State of Georgia v. Camp

Supreme Court of Georgia

Decided November 16, 1939No. 13061PublishedCited by 37 opinions

1Opinion of the Court

Jenkins, Justice.

Only division 3 of the syllabus requires elaboration. In accordance with the principles stated1 in division 1, the reference in the Code, § 92-3401, to the payment to-the State of 80 per cent, of the amount due as Federal1 inheritance taxes “under the act of Congress relating to the levy and collection of Federal estate taxes,” must be taken as ambiguous, since at the time of the adoption of the Code there was not one but there were three acts of Congress relating to the levy and collection of such taxes. And this is true despite the general rule of the Code, § 102-102 (4),…

2Cases cited18 opinions

  1. Posadas v. National City BankSupreme Court of the United States · 1936
  2. First National Bank in St. Louis v. MissouriSupreme Court of the United States · 1924
  3. Central of Georgia Railway Co. v. StateSupreme Court of Georgia · 1898
  4. Ely and Others v. . HoltonNew York Court of Appeals · 1857
  5. Featherstone v. NormanSupreme Court of Georgia · 1930

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3Cited by37 opinions

  1. Thompson v. Eastern Air Lines Inc.Supreme Court of Georgia · 1946
  2. Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
  3. Underwood v. Atlanta & West Point RailroadCourt of Appeals of Georgia · 1962
  4. New Amsterdam Casualty Co. v. McFarleySupreme Court of Georgia · 1940
  5. Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953

32 more not listed; retrieve them via the Exa API.

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