Bailes Oldsmobile, Inc. v. Hawes

Bell, Chief Judge.

This controversy arises over a salps tax assessment with penalty and interest made by the State Revenue Commissioner on automobiles acquired by appellant, an automobile dealer, for retail sale and set aside as "demonstrators.” The appellant appealed to the superior court. The lower court granted appellee’s motion for summary judgment, denied appellant’s, and certified the denial to this court for direct review.

The material facts are not disputed. The president of appellant corporation testified at his deposition that demonstrators, while held for sale at all times, are…