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FULTON BAG & COTTON MILLS v. WILLIAMS

19535.

212 Ga. 783 (1956)

95 S.E.2d 848

FULTON BAG & COTTON MILLS v. WILLIAMS, State Revenue Commissioner.

Supreme Court of Georgia.

Decided December 5, 1956.

Rehearing Denied December 18, 1956.

Attorney(s) appearing for the Case

James H. Wilson, Jr., Sutherland, Asbill & Brennan, for plaintiff in error.

Gambrell, Harlan, Russell, Moye & Richardson, W. Glen Harlan, John Bell Keeble, for parties at interest, not parties to record.

Eugene Cook, Attorney-General, William L. Norton, Jr., Ben F. Johnson, Jr., Assistant Attorneys-General, contra.

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...

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