United States Steel Corp. v. Undercofler

Almand, Justice.

The statement by counsel for the plaintiff in error of the facts in this case is so fair and accurate that we adopt it as our statement of the facts:

United States Steel Corporation, plaintiff in error (hereinafter referred to as the taxpayer), filed this suit in the Superior Court of Fulton County against the State Revenue Commissioner, defendant in error (hereinafter referred to as the Commissioner), alleging that the amounts of income tax collected from taxpayer for the years 1953 and 1954 were excessive because: (1) the Commissioner had erroneously construed the income tax…