City of Atlanta v. Daley

The City of Atlanta sought to impose an occupational tax on Raymond G. Daley and Matthew A. Kenkel, who are certified public accountants employed on the audit staff of Price Waterhouse & Co. Daley and Kenkel brought an action to enjoin the city from collecting the tax. The trial court granted the injunction and the city appealed.

1. Daley and Kenkel contend that they perform on behalf of their employer tasks that are similar to those performed by others who are not certified public accountants, and at the same pay; that Price Waterhouse & Co. permits audit personnel other than certified public…