Legal Opinion
Roberts v. Lipson
Supreme Court of Georgia
Decided September 6, 1973No. 28034PublishedCited by 6 opinions
1Opinion of the Court
Undercofler, Justice.
The issue here is whether a Georgia taxpayer is required to pay intangible tax for the year 1970 on the stock of an undomesticated foreign corporation which has qualified to do business in Georgia. The trial court entered judgment for the taxpayer. The Fulton County Tax Commissioner appeals. Held:
The corporation qualified to do business in Georgia in 1955 as an undomesticated foreign corporation as was then required by Ga. L. 1946, p. 687 (Code Ann. § 22-1506). At that time it could have elected, but was not required, to become a domesticated foreign corporation. Code…
2Cases cited15 opinions
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Chesapeake & Ohio Railway Co. v. MillerSupreme Court of the United States · 1885
- Phoenix Fire & Marine Insurance v. TennesseeSupreme Court of the United States · 1896
- Wilmington & Weldon Railroad v. AlsbrookSupreme Court of the United States · 1892
- Rochester Railway Co. v. City of RochesterSupreme Court of the United States · 1907
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3Cited by6 opinions
- Health Horizons, Inc. v. State Farm Mutual Automobile InsuranceCourt of Appeals of Georgia · 1999
- George C. Carroll Construction Co. v. Langford Construction Co.Court of Appeals of Georgia · 1987
- Image Mills, Inc. v. VoraCourt of Appeals of Georgia · 1978
- Blank v. CollinsSupreme Court of Georgia · 1990
- Blank v. CollinsSupreme Court of Georgia · 1990
1 more not listed; retrieve them via the Exa API.