Legal Opinion
Blackmon v. Georgia Independent Oilmen's Ass'n
Court of Appeals of Georgia
Decided April 25, 1973No. 47712, 47713PublishedCited by 10 opinions
1Opinion of the Court
Clark, Judge.
These two appeals represent the aftermath of the ruling by this court in State of Ga. v. Thoni Oil &c. Stations, 121 Ga. App. 454 (174 SE2d 224) which was affirmed in 226 Ga. 883 (178 SE2d 173). In the Thoni case we ruled the federal excise tax was properly includable as a part of the retail sales price on which the state sales and use tax was to be calculated but there was a prohibition against absorption of the state motor fuel tax because the retail seller was required to pass this on to the consumer.
The instant action was brought by sixteen gasoline-retailer plaintiffs…
2Cases cited11 opinions
- Standard Oil Co. of Kentucky v. State Revenue CommissionSupreme Court of Georgia · 1934
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- Henderson v. CarterSupreme Court of Georgia · 1972
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Reich v. CollinsSupreme Court of Georgia · 1992
- City of Atlanta v. BarnesSupreme Court of Georgia · 2003
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
- Chilivis v. ROGERS OIL COMPANYCourt of Appeals of Georgia · 1975
- State of Ga. v. MacDougallCourt of Appeals of Georgia · 1976
5 more not listed; retrieve them via the Exa API.