Collins v. American Telephone & Telegraph Company

Benham, Presiding Justice.

“This court must inquire into its own jurisdiction. [Cits.]” Collins v. State, 239 Ga. 400 (236 SE2d 759) (1977). This is an appeal from a decision of a superior court overturning an income tax ruling of the State Revenue Commissioner. In the application for discretionary appeal and in the notice of appeal filed following our grant of the discretionary appeal, appellant based the invocation of this court’s appellate jurisdiction on Collins, supra, Division 3, wherein this court ordered that cases “involving the revenues of the state” be docketed in this court.

The…