Legal Opinion
Undercofler v. Hospital Authority
Supreme Court of Georgia
Decided October 19, 1965No. 23164PublishedCited by 17 opinions
1Opinion of the Court
Duckworth, Chief Justice.
It is provided in an amendment (Ga. L. 1960, p. 153) that the original Sales and Use Tax Act (Ga. L. 1951, p. 360) be amended to exempt “Sales to the United States of America, the State of Georgia, or any county or municipality of said State” from the tax therein provided for. In City of Marietta v. Redwine, 87 Ga. App. 629 (74 SE2d 670), it was held that the original Act applied to hospital authorities. After the 1960 amendment (Ga. L. 1960, p. 153, supra) it was held in 1961 in Carroll City-County Hospital Authority v. Oxford, 104 Ga. App. 213 (121 SE2d 387), that,…
2Cases cited15 opinions
- Central of Georgia Railway Co. v. StateSupreme Court of Georgia · 1898
- Williamson v. Housing AuthoritySupreme Court of Georgia · 1938
- Standard Oil Co. of Kentucky v. State Revenue CommissionSupreme Court of Georgia · 1934
- Barnes v. CarterSupreme Court of Georgia · 1904
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Sears v. State of Ga.Supreme Court of Georgia · 1974
- Carter v. BursonSupreme Court of Georgia · 1973
- Cox Enterprises, Inc. v. Carroll City/County Hospital AuthoritySupreme Court of Georgia · 1981
- Rich v. State of Ga.Supreme Court of Georgia · 1976
- Bradfield v. Hospital AuthoritySupreme Court of Georgia · 1970
12 more not listed; retrieve them via the Exa API.