Legal Opinion
State Revenue Commission v. National Biscuit Co.
Supreme Court of Georgia
Decided June 16, 1934No. 9982PublishedCited by 19 opinions
1Opinion of the CourtBell, J.
The first question propounded by the Court of Appeals is answered as follows: (1) In the administration of the income-tax act of August 32, 1929 (Ga. L. 1929, p. 92), the State Bevenue Commission should construe the provisions of the act so as to allow deductions for payments of the State income-taxes as imposed by the act itself. (2) Such a construction would not be “unreasonable and erroneous as being impracticable or mathematically impossible to enforce or administér.” The act contains, among others, the following provisions:
“An act to provide for levying and, collecting a tax on net…
2Cases cited24 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Houghton v. PayneSupreme Court of the United States · 1904
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
19 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Botts v. Southeastern Pipe-Line Co.Supreme Court of Georgia · 1940
- Clarke v. JohnsonSupreme Court of Georgia · 1945
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Head v. Cigarette Sales Co.Supreme Court of Georgia · 1939
- State Revenue Commission v. Edgar Bros.Supreme Court of Georgia · 1937
14 more not listed; retrieve them via the Exa API.