Brosnan v. Undercofler

111 Ga. App. 95 (1965)

140 S.E.2d 517

BROSNAN

v.

UNDERCOFLER, Commissioner (two cases).

41029, 41030.

Court of Appeals of Georgia.

Decided January 12, 1965.

Rehearing Denied January 28, 1965.

Smith, Gardner, Kelley & Wiggins, Fred E. Bartlett, Jr., for plaintiffs in error.

Eugene Cook, Attorney General, John A. Blackmon, Assistant Attorney General, contra.

JORDAN, Judge.

A deficiency tax assessment upon which an execution has been issued by the State Revenue Commissioner is presumed to be prima facie correct, and the burden is upon the taxpayer in his pleadings and proof to show clear and specific error…