Fulton Bag & Cotton Mills v. Williams

Almand, Justice.

Fulton Bag & Cotton Mills (hereinafter referred to as the taxpayer) filed its petition against T. V. Williams, in his official capacity as State Revenue Commissioner of the State of Georgia (hereinafter referred to as the Revenue Commissioner), seeking to recover the amount of income tax overpaid by it for the fiscal year ending November 30, 1951. The general demurrers of the Revenue Commissioner being sustained, the taxpayer seeks a review of the judgment dismissing its petition. This court has jurisdiction to review this order, by virtue of the taxpayer’s attack on the…