Legal Opinion
Suttles v. Owens-Illinois Glass Co.
Supreme Court of Georgia
Decided May 8, 1950No. 17070PublishedCited by 16 opinions
1Opinion of the Court
Duckworth, Chief Justice.
While tangible property is taxable in the State where it is located, and generally intangibles are taxable in the State where the owner resides, yet there is an exception to this general rule regarding intangibles. That exception is that a debt of a citizen of this State owned by a nonresident and held at his domicile outside of this State is taxable in this State if it accrues, out of or is an incident to property owned or a business conducted by the non-resident or his agent in this State. Armour Packing Co. v. Savannah, 115 Ga. 140 (41 S. E. 237); Armour Packing…
2Cases cited17 opinions
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Montag Bros. v. State Revenue CommissionCourt of Appeals of Georgia · 1935
- Northwestern Mutual Life Insurance Co. v. SuttlesSupreme Court of Georgia · 1946
- Columbus Mutual Life Insurance v. GullattSupreme Court of Georgia · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Redwine v. Dan River Mills, Inc.Supreme Court of Georgia · 1950
- Reynolds Metal Co. v. TL James & Co.Louisiana Court of Appeal · 1954
- Redwine v. United States Tobacco Co.Supreme Court of Georgia · 1953
- Stockham Valves & Fittings, Inc. v. WilliamsSupreme Court of Georgia · 1957
- Cosby v. A. M. Smyre Manufacturing Co.Court of Appeals of Georgia · 1981
11 more not listed; retrieve them via the Exa API.