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UNDERCOFLER v. EASTERN AIR LINES

23285.

221 Ga. 824 (1966)

147 S.E.2d 436

UNDERCOFLER et al. v. EASTERN AIR LINES, INC.

Supreme Court of Georgia.

Decided February 2, 1966.

Rehearing Denied February 23 And March 10, 1966.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Louis F. McDonald, Assistant Attorney General, H. Perry Michael, for appellants.

Gambrell, Harlan, Russell & Moye, E. Smythe Gambrell, Theodore M. Forbes, Jr., for appellee.

GRICE, Justice.

An air carrier's petition, seeking relief against sales and use taxes on certain personal property, is for appraisal here.

The carrier contends that it is not subject to the Georgia Retailers' and Consumers' Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended) for fuel and parts purchased and brought into Georgia for use, and actually used, exclusively in interstate commerce, and for food purchased...

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