Oxford v. Nehi Corporation

Our decision in State of Georgia v. Coca-Cola Bottling Co., 214 Ga. 316 (104 S. E. 2d 574), was a forthright holding in harmony with Code (Ann.) § 92-3113 (Ga. L. 1950, pp. 299, 300), that upon all net profits resulting from business conducted from an office and place of business located in Georgia, a. corporation was liable under the law to the State for income tax. Despite the fact that our equally forthright decision in Stockham Valves & Fittings v. Williams, 213 Ga. 713 (101 S. E. 2d 197), holding, -that from business conducted from the corporation’s office outside this State net profits…