STRICKLAND v. PHILLIPS PETROLEUM CO.

37282.

248 Ga. 582 (1981)

284 S.E.2d 271

STRICKLAND v. PHILLIPS PETROLEUM COMPANY.

Supreme Court of Georgia.

Rehearing Denied December 3, 1981.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, John E. Bumgartner, Assistant Attorney General, for appellant.

Heyman & Sizemore, W. Dan Greer, for appellee.


SMITH, Justice.

Appellee Phillips Petroleum appealed a motor fuel tax assessment of $50,884.33 to the Superior Court of DeKalb County. The parties entered into a stipulation of facts and made cross-motions for summary judgment. The court invalidated the assessment as well as Revenue Regulation 560-9-2-.06 (Rules and Regulations of the State of Georgia, January 1, 1979 (Revised)) "insofar as it fails to permit a distributor to receive credit or allowance for losses...

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