Legal Opinion

L. M. Berry & Co. v. Blackmon

Supreme Court of Georgia

Decided February 6, 1974No. 28290PublishedCited by 3 opinions

1Opinion of the Court

Jordan, Justice.

L. M. Berry & Company appealed an assessment by the State Revenue Commissioner for use tax found to have been incurred during the periods January, 1959 through December, 1966, to Fulton Superior Court. That court upheld the assessment and its judgment was affirmed by the Court of Appeals. See L. M. Berry & Co. v. Blackmon, 129 Ga. App. 347 (199 SE2d 610). We granted certiorari and after careful review conclude that the Court of Appeals was correct and now affirm its judgment.

1. Appellant is engaged in the business of procuring advertising for the telephone directories of…

2Cases cited6 opinions

  1. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  2. National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
  3. Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
  4. Craig-Tourial Leather Co. v. ReynoldsCourt of Appeals of Georgia · 1952
  5. Independent Publishing Co. v. HawesCourt of Appeals of Georgia · 1969

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3Cited by3 opinions

  1. Comfortably Yours v. DIR. OF TAX.New Jersey Superior Court Appellate Division · 1994
  2. Department of Revenue v. Horne Directory, Inc.Wisconsin Supreme Court · 1981
  3. Collins v. JC Penney Co., Inc.Court of Appeals of Georgia · 1995

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