QUILLIAN, J.
1. The trial judge committed no error in denying the motion to dismiss the affidavit of illegality. No statute of this State makes one who has sold a business and retired liable for sales taxes accruing against the buyer after the sale.
2. It was error to deny the oral motion to dismiss the levy. The most commonly accepted definition of the expression "and/or" is that it means either "and" or "or." 3 Words & Phrases 640. It is clear from this...
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