UNDERCOFLER, Presiding Justice.
The State Revenue Commissioner levied a fi. fa. against certain property of William J. Monroe in the amount of $20,400.71 for unpaid additional state income taxes for the years 1962, 1963 and 1964. Monroe filed an affidavit of illegality and moved for a summary judgment. The affidavit of illegality questioned the validity of the issuance of the assessment under the provisions of Code Ann. § 92-3303 (f) (Ga. L. 1937, pp. 109, 142...
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