Penick v. Foster
Supreme Court of Georgia
Petition for injunction. Before Judge Lewis. Morgan superior court. March 4, 1907. Penick, as tax-collector of Morgan county, brought an equitable petition against Foster, as executor, alleging that the defendant-had recently received, in payment of the principal and interest om ten municipal bonds of the City of Atlanta, of one thousand dollars each, bearing interest at eight per cent, per annum, the sum. of $27,600. The bonds were purchased by the testator of the defendant…
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Petition for injunction. Before Judge Lewis. Morgan superior court. March 4, 1907. Penick, as tax-collector of Morgan county, brought an equitable petition against Foster, as executor, alleging that the defendant-had recently received, in payment of the principal and interest om ten municipal bonds of the City of Atlanta, of one thousand dollars each, bearing interest at eight per cent, per annum, the sum. of $27,600. The bonds were purchased by the testator of the defendant and deposited in a bank in the City of New York in the year 1880, then being of the value of $10,000. The plaintiff…
1Opinion of the CourtCobb, P. J.
(After stating the facts.) This case was heard on a petition and answer; both being verified by affidavits. There was no other evidence before the judge. The pleadings raised an issue of fact as to whether the funds in controversy were still in the hands' of the executor or had been distributed among the legatees. The order of the judge shows that he did not determine this issue of fact. He refused the injunction for the reason that he was of the opinion that the bonds were not taxable by the State and county; and the decision of this question of law is at the foundation of his judgment.…
2Cases cited16 opinions
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