Legal Opinion
In re Hatfield Construction Co.
District Court, M.D. Georgia
Decided July 30, 1973No. 20043PublishedCited by 2 opinions
1Opinion of the Court
OWENS, District Judge:
The October 30, 1972 order of the Referee in Bankruptcy which the Reve*469nue Commissioner of the State of Georgia has petitioned this court to review,1 states:
“On Mai’ch 14, 1972 the Revenue Commissioner of the State of Georgia (Commissioner) filed a reclamation petition asking that the trustee herein be directed to pay taxes in the amount of $1,015.71, under the provisions of the Georgia Retailers’ and Consumers’ Sales and Use Tax Act (Ga.Code Anno. § 92-3401a et seq.), hereafter called the “Sales and Use Tax Act”. A stipulation of facts was filed with the Court on April…
2Cases cited10 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Nicholas v. United StatesSupreme Court of the United States · 1966
- City of New York v. SaperSupreme Court of the United States · 1949
- United States v. RandallSupreme Court of the United States · 1971
- United States v. JordanSupreme Court of the United States · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hatfield Construction Company v. NicholsCourt of Appeals for the Fifth Circuit · 1974
- Blackmon v. NicholsCourt of Appeals for the Fifth Circuit · 1974