Legal Opinion
Hawes v. Shepherd Construction Co.
Court of Appeals of Georgia
Decided June 6, 1968No. 43378PublishedCited by 3 opinions
1Opinion of the Court
Whitman, Judge.
The Shepherd Construction Company (hereafter called “Shepherd”) brought an action in the superior court against the State Revenue Commissioner (hereafter called “Commissioner”), seeking a refund of taxes paid on certain motor fuel consumed by it. Count I of the petition sought refund for fuel consumed during November, 1965, and Count II sought refund for fuel consumed during November, 1963.
Shepherd is a highway contractor, i.e., in the highway construction business. In this case Shepherd was awarded contracts on a competitive bidding basis by the State Highway Department for…
2Cases cited5 opinions
- Harris & Mitchell v. Amoskeag Lumber Co.Supreme Court of Georgia · 1897
- Drake v. Thyer Manufacturing Corp.Court of Appeals of Georgia · 1961
- Koplin v. Shartle Bros. Machine Co.Supreme Court of Georgia · 1920
- Jones v. MajorCourt of Appeals of Georgia · 1949
- Haynes v. Twin Tanks Oil Co.Court of Appeals of Georgia · 1965
3Cited by3 opinions
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
- National Health Network, Inc. v. Fulton CountySupreme Court of Georgia · 1999
- Green Construction of Indiana, Inc. v. StateCourt of Appeals of Georgia · 1971