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REDWINE v. DAN RIVER MILLS INC.

17225.

207 Ga. 381 (1950)

61 S.E.2d 771

REDWINE, State Revenue Commissioner, v. DAN RIVER MILLS INC.

Supreme Court of Georgia.

Rehearing Denied November 15, 1950.

Attorney(s) appearing for the Case

Eugene Cook, Attorney-General, M. H. Blackshear, Lamar W. Sizemore and Martin H. Peabody, Assistant Attorneys-General, for plaintiff.

W. K. Meadow, Spalding, Sibley, Troutman & Kelley, and Frank Talbott Jr., for defendant.

MacDougald, Troutman, Sams & Schroder, Alston, Foster, Sibley & Miller, James E. Thomas, Henry J. Miller, Smith, Kilpatrick, Cody, Rogers & McClatchey, Bird & Howell, Sutherland, Tuttle & Brennan, Moise, Post & Gardner, Crenshaw, Hansell, Ware & Brandon, and John H. Boman Jr., for persons at interest, not parties.

WYATT, J.

The State of Georgia made an income-tax assessment for the year 1946 against Dan River Mills Inc. An execution was issued and levied upon "One Royal Typewriter, Serial No. KMM-3041285," as the property of the defendant in fi. fa. An affidavit of illegality was filed, in which it was alleged: That the fi. fa. was issued and was proceeding illegally because the defendant in fi. fa., during the year 1946, did not have or receive any income from property owned...

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