Legal Opinion
Ingalls Iron Works Co. v. Chilivis
Supreme Court of Georgia
Decided September 8, 1976No. 31201PublishedCited by 5 opinions
1Opinion of the Court
Ingram, Justice.
This case concerns a sales and use tax assessment against appellant by the Revenue Commissioner under Code Ann. § 92-3410a (b) (Rev. 1974) (Ga. L. 1968, pp. 496, 497, as amended, Ga. L. 1970, pp. 595, 596). In this appeal from the Fulton Superior Court appellant attacks the constitutionality of this Code section which was enacted after a prior ruling by the Court of Appeals that Ingalls was not liable for a similar assessment under Code Ann. § 92-3410a(Ga. L. 1951, pp.360,371). Hawes v. Ingalls Iron Works Co., 117 Ga. App. 80 (159 SE2d 434) (1968).
The taxpayer purchases raw…
2Cases cited9 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rogers v. DeKalb County Board of Tax AssessorsSupreme Court of Georgia · 1981
- Caldwell v. Hospital AuthoritySupreme Court of Georgia · 1982
- Board of Commissioners v. CooperSupreme Court of Georgia · 1980
- Sims v. Town of BaldwinSupreme Court of Georgia · 1982
- Strickland v. W. E. Ross & Sons, Inc.Supreme Court of Georgia · 1983