Legal Opinion
Columbia Bank for Cooperatives v. Blackmon
Supreme Court of Georgia
Decided May 7, 1974No. 28762PublishedCited by 4 opinions
1Opinion of the Court
Ingram, Justice.
This is a direct appeal from an order in Fulton Superior Court granting summary judgment in favor of the Revenue Commissioner and denying a summary *345judgment to appellant.
The case began as a suit for refund by appellant seeking to recover sums paid by appellant to the state under the Intangible Personal Property Tax Statutes provided by Ga. L. 1953, Nov. Sess., pp. 379, 383; 1955, pp. 288, 289 (Code Ann. § 92-164), as a nonresident holder of long-term notes secured by Georgia real estate.
The appeal presents two questions for decision: (1) whether § 92-164 of the Code is…
2Cases cited8 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Columbus Mutual Life Insurance v. GullattSupreme Court of Georgia · 1940
- Davis v. Penn Mutual Life Insurance Co.Supreme Court of Georgia · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Meade v. HeimansonSupreme Court of Georgia · 1977
- Chemical Realty Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Bartow County Bank v. Bartow County Board of Tax AssessorsSupreme Court of Georgia · 1984
- Columbia Bank for Cooperatives v. BlackmonSupreme Court of Georgia · 1974