Legal Opinion
State Revenue Commission v. Edgar Bros.
Court of Appeals of Georgia
Decided March 17, 1937No. 25821PublishedCited by 6 opinions
1Opinion of the CourtBroyles, C. J.
On August 28, 1935, the State Revenue Commission issued an execution against Edgar Brothers Company for income taxes alleged to be due to the State for the year ending December 31, 1929. The defendant in fi. fa. filed an affidavit of illegality averring, in part, that the claim and reassessment was barred by the statute of limitations; and that it was not subject to income tax, under the act of 1929, on business done in Georgia. The State Revenue Commission filed a traverse of the affidavit of illegality. The case was submitted to the judge without the intervention of a jury. The court held:…
2Cases cited28 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Ratterman v. Western Union Telegraph Co.Supreme Court of the United States · 1888
- Osborne v. FloridaSupreme Court of the United States · 1897
- Postal Telegraph Cable Co. v. CharlestonSupreme Court of the United States · 1894
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Head v. Edgar Bros.Supreme Court of Georgia · 1939
- State Revenue Commission v. Edgar Bros.Supreme Court of Georgia · 1937
- Oxford v. ChanceCourt of Appeals of Georgia · 1961
- Head v. Edgar Bros.Court of Appeals of Georgia · 1939
- State Revenue Commission v. Illges Securities Co.Court of Appeals of Georgia · 1938
1 more not listed; retrieve them via the Exa API.