Blackmon v. Habersham Mills, Inc.

Gunter, Justice.

We granted an application for a writ of certiorari to the Court of Appeals in this case in an attempt to resolve the apparent conflict between the decisions rendered in Oxford v. Tom Huston Peanut Co., 102 Ga. App. 714 (118 SE2d 204) (1960), and Hawes v. William L. Bonnell Co., 116 Ga. App. 184 (156 SE2d 536) (1967). The decision of the Court of Appeals in the instant case is reported in 131 Ga. App. 59 (205 SE2d 21) (1974).

The facts generating this tax case are adequately stated by the Court of Appeals. The sole issue for decision is whether a corporate taxpayer can or cannot…