Legal Opinion

Head v. Edgar Bros.

Supreme Court of Georgia

Decided January 10, 1939No. 12594PublishedCited by 28 opinions

1Opinion of the Court

Bell, Justice.

The State Revenue Commission issued an execution against Edgar Brothers Company for income tax alleged to be due under the income-tax act of 1929. The defendant filed an affidavit of illegality, which was sustained by the superior court. Affirmance by the Court of Appeals was reversed by this court. State Revenue Commission v. Edgar Brothers Co., 55 Ga. App. 505 (190 S. E. 623); s.c., 185 Ga. 216 (194 S. E. 505). On the next trial in the superior court the defendant amended its affidavit of illegality by alleging: “The attempt to tax said income would deprive the taxpayer of its…

2Cases cited12 opinions

  1. Gulf Paving Co. v. City of AtlantaSupreme Court of Georgia · 1919
  2. Loftin v. Southern Security Co.Supreme Court of Georgia · 1926
  3. Yarbrough v. Georgia Railroad & Banking Co.Supreme Court of Georgia · 1933
  4. State Revenue Commission v. Edgar Bros.Supreme Court of Georgia · 1937
  5. City of Waycross v. HarrellSupreme Court of Georgia · 1938

7 more not listed; retrieve them via the Exa API.

3Cited by28 opinions

  1. Dade County v. State of GeorgiaSupreme Court of Georgia · 1946
  2. Buttersworth v. StateSupreme Court of Georgia · 1945
  3. Loomis v. StateSupreme Court of Georgia · 1948
  4. Jarvis v. StateSupreme Court of Georgia · 1944
  5. White v. State of GeorgiaSupreme Court of Georgia · 1943

23 more not listed; retrieve them via the Exa API.

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