Legal Opinion
Oxford v. Carter
Supreme Court of Georgia
Decided May 9, 1961No. 21154PublishedCited by 18 opinions
1Opinion of the Court
Mobley, Justice.
1. This case is here on grant of certiorari to the Court of Appeals in Carter v. Oxford, 102 Ga. App. 762 (118 S. E. 2d 216). The case involves a tax question which is of importance in the administration of the Georgia income tax law.
After careful consideration of the records and briefs of counsel, we are of the opinion that the Court of Appeals was correct in holding that the distribution of all the assets of the corporation to its stockholder in complete and final liquidation of all of his stock should be treated, as provided in Code Ann. § 92-3120 (d), as a sale of his…
2Cases cited14 opinions
- Gazan v. HeerySupreme Court of Georgia · 1936
- Erwin v. MooreSupreme Court of Georgia · 1854
- Board of Tax-Assessors v. CatledgeSupreme Court of Georgia · 1931
- Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948
- Carroll v. RagsdaleSupreme Court of Georgia · 1941
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3Cited by18 opinions
- Underwood v. Atlanta & West Point RailroadCourt of Appeals of Georgia · 1962
- State Farm Mutual Automobile Insurance Company v. GirtmanCourt of Appeals of Georgia · 1966
- Schrenko v. DeKalb County School DistrictSupreme Court of Georgia · 2003
- Gallagher v. ButlerTennessee Supreme Court · 1964
- Northwestern Mutual Life Insurance v. McGivernCourt of Appeals of Georgia · 1974
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