Undercofler v. Standard Oil Co.

Franicum, Judge.

The Department of Revenue, Motor Fuel Tax Unit, notified the Standard Oil Company by letter of its assessment of motor fuel taxes, interest and penalties claimed to be due on account of sales by the Standard Oil Company of motor fuels to E. F. Hughs of Gainesville, Georgia. The Standard Oil Company protested the assessment and appealed to the Commissioner requesting a hearing on the question of whether the tax was due. The Commissioner denied Standard’s appeal, and Standard appealed that ruling to the Superior Court of Fulton County under the provisions of Code Ann. § 92-8446.…