HAWES v. WILLIAM L. BONNELL CO., INC.

42806.

116 Ga. App. 184 (1967)

156 S.E.2d 536

HAWES, Commissioner, et al. v. WILLIAM L. BONNELL COMPANY, INC.

Court of Appeals of Georgia.

Decided June 20, 1967.

Rehearing Denied July 13, 1967.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, William L. Harper, John A. Blackmon, Assistant Attorneys General, for appellant.

Jones, Bird & Howell, Frazer Durrett, Jr., Earle B. May, Jr., for appellee.


QUILLIAN, Judge.

The question for decision in this case is whether the taxpayer is "doing business" outside Georgia within the meaning of Code Ann. § 92-3113 (Ga. L. 1950, pp. 299, 300; Ga. L. 1962, pp. 455, 456) so as to permit the taxpayer to apportion its income under that Code section. There is no issue as to the portion of income which might be allocated under the "three factor ratio," but solely whether...

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