REDWINE v. UNITED STATES TOBACCO CO.

18162.

209 Ga. 725 (1953)

75 S.E.2d 556

REDWINE, State Revenue Commissioner, v. UNITED STATES TOBACCO COMPANY.

Supreme Court of Georgia.

Decided April 14, 1953.


Attorney(s) appearing for the Case

Eugene Cook, Attorney-General, M. H. Blackshear Jr., George E. Sims Jr., and F. H. Boney, Assistant Attorneys-General, for plaintiff in error.

James H. Wilson Jr. and Sutherland, Asbill & Brennan, contra.


WYATT, Justice.

The question here presented is whether or not the activities of the defendant in error as disclosed by the petition amount to "doing business" in Georgia in the sense of the language used in the Georgia Income Tax Act (Ga. L., Ex. Sess., 1931, p. 24). In so far as the activities of the defendant in error as disclosed by the foregoing statement of facts are concerned, this case is clearly controlled by the rulings in Suttles v. Owens-Illinois...

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