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BROSNAN v. UNDERCOFLER

41029, 41030.

111 Ga. App. 95 (1965)

140 S.E.2d 517

BROSNAN v. UNDERCOFLER, Commissioner (two cases).

Court of Appeals of Georgia.

Rehearing Denied January 28, 1965.

Attorney(s) appearing for the Case

Smith, Gardner, Kelley & Wiggins, Fred E. Bartlett, Jr., for plaintiffs in error.

Eugene Cook, Attorney General, John A. Blackmon, Assistant Attorney General, contra.

JORDAN, Judge.

A deficiency tax assessment upon which an execution has been issued by the State Revenue Commissioner is presumed to be prima facie correct, and the burden is upon the taxpayer in his pleadings and proof to show clear and specific error or unreasonableness in the assessment. Head v. Edgar Bros. Co., 60 Ga.App. 482, 487 (4 S.E.2d 71).

The taxpayers' attack upon the assessments and executions in issue here was predicated upon the grounds...

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