Legal Opinion

Williams v. American Refrigerator Transit Co.

Court of Appeals of Georgia

Decided February 7, 1955No. 35426PublishedCited by 7 opinions

1Opinion of the CourtNichols, J.

This appears to be a case of first impression in Georgia, since neither counsel for the plaintiff in error nor counsel for the defendant in error have cited any Georgia decisions directly in point, nor has this court located any exactly in point. The plaintiff in fi. fa. excepts to the sustaining of the affidavit of illegality and to the dismissing of the levy of the tax fi. fa., on the ground that the judgment was contrary to law. It was stipulated in part that the defendant in fi. fa. was engaged in the ■business of leasing refrigerator railroad cars to railroads at a fixed amount for each…

Also in this document: Concurrence.

2Cases cited4 opinions

  1. Montag Bros. v. State Revenue CommissionCourt of Appeals of Georgia · 1935
  2. Redwine v. Dan River Mills, Inc.Supreme Court of Georgia · 1950
  3. Twentieth Century-Fox Film Corp. v. PhillipsCourt of Appeals of Georgia · 1948
  4. Woods v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1945

3Cited by7 opinions

  1. First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
  2. Gold v. Pioneer Fund, Inc.Court of Appeals of Georgia · 1963
  3. Kentucky Tax Commission v. American Refrigerator Transit Co.Court of Appeals of Kentucky (pre-1976) · 1956
  4. STATE DEPT. OF REV. v. Union Tank Car Co.Court of Civil Appeals of Alabama · 2007
  5. Georgia Lumber & Veneer Corp. v. Solem Machine Co.District Court, M.D. Georgia · 1957

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