Legal Opinion
Roberts v. Gunter
Supreme Court of Georgia
Decided June 28, 1983No. 39617, 39618PublishedCited by 5 opinions
1Opinion of the Court
Gregory, Justice.
This appeal and cross-appeal raise questions regarding Georgia’s bank share tax statute, OCGA § 48-6-90 (Code Ann. § 91A-3301).
In 1974 the Gunters purchased approximately 60% of the stock of the Hamilton Bank and Trust Company from a bank holding company. In February 1975, Hamilton Bank filed with the Fulton County taxing authorities (appellants here) a document which the Bank claimed was its 1975 bank share tax return. In May 1975, the County Board of Tax Assessors furnished the Bank with a notice of assessment which assessed the Bank’s shares at a higher value than the…
2Cases cited28 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Martin v. Board of Assessment AppealsSupreme Court of Colorado · 1985
- Mead Corp. v. CollinsSupreme Court of Georgia · 1988
- Ament v. Bennett's Fine JewelryCourt of Appeals of Georgia · 2001
- Interfinancial Midtown, Inc. v. Choate Constr. Co.Court of Appeals of Georgia · 2017
- Interfinancial Midtown, Inc. v. Choate Construction CompanyCourt of Appeals of Georgia · 2017