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OXFORD v. CARTER

21154.

216 Ga. 821 (1961)

120 S.E.2d 298

OXFORD, State Revenue Commissioner v. CARTER et al.

Supreme Court of Georgia.

Decided May 9, 1961.

Rehearing Denied May 22, 1961.

Attorney(s) appearing for the Case

Eugene Cook, Attorney-General, Ben F. Johnson, Jr., John E. Dean, Robt. W. Goodman, Assistant Attorneys-General, for plaintiff in error.

Sutherland, Asbill & Brennan, James H. Wilson, Jr., Hatcher, Smith, Stubbs & Rothschild, J. Madden Hatcher, Jas. P. Groton, contra.

Powell, Goldstein, Frazer & Murphy, Jas. M. Frazer, Alston, Sibley, Miller, Spann & Shackelford, Devereaux McClatchey, Louis Regenstein, Jr., Martin, Snow, Grant & Napier, Jones, Sparks, Benton & Cork, Moise, Post & Gardner, Wm. Linkous, Jr., for parties at interest not parties to record.

MOBLEY, Justice.

1. This case is here on grant of certiorari to the Court of Appeals in Carter v. Oxford, 102 Ga.App. 762 (118 S.E.2d 216). The case involves a tax question which is of importance in the administration of the Georgia income tax law.

After careful consideration of the records and briefs of counsel, we are of the opinion that the Court of Appeals was correct in holding...

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