Legal Opinion

Dept. of Revenue v. King Bros. Motor Co. Inc.

Court of Appeals of Georgia

Decided March 9, 1944No. 30293PublishedCited by 2 opinions

1Opinion of the Court

The judgment is affirmed for reasons set out in the opinion.

DECIDED MARCH 9, 1944.

The State Department of Revenue issued an income-tax fi. fa. against King Brothers Motor Company Inc., of Waycross, Georgia, for the principal sum of $431.39, plus $94.52 interest, alleged to be due the State of Georgia on unpaid income tax for the fiscal year ending June 30, 1935. The corporation denied liability. The case was tried upon an agreed statement of facts by the court without the intervention of a jury. The judge rendered judgment in favor of the defendant. To this judgment and ruling the Department…

2Cases cited9 opinions

  1. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
  2. Penington v. Commonwealth Hotel Construction Corp.Court of Chancery of Delaware · 1931
  3. Equitable Building & Loan Ass'n v. BradySupreme Court of Georgia · 1930
  4. Savannah Real Estate, Loan & Building Co. v. SilverbergSupreme Court of Georgia · 1899
  5. Jefferson Banking Co. v. Trustees of Martin InstituteSupreme Court of Georgia · 1917

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3Cited by2 opinions

  1. McLendon v. JohnsonCourt of Appeals of Georgia · 1944
  2. State v. Snyder Bros. Co.Court of Appeals of Georgia · 1971

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