Candler v. Cook

J. Eugene Cook, as Commissioner of Eevenue of the State of Georgia, issued an execution against Charles H. Candler, the plaintiff in error, for a claimed deficiency due to the State of Georgia on his 1940 income taxes on the return required to be made on or before March 15, 1941. This execution was placed in the hands of the sheriff of DeKalb County, and a levy was made upon certain personal property of the plaintiff in error who filed an affidavit of illegality to the execution.

The affidavit of illegality, as amended, alleged substantially as follows: That the plaintiff in error was a…