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HAWES v. INGALLS IRON WORKS CO.

43140.

117 Ga. App. 80 (1968)

159 S.E.2d 434

HAWES, Commissioner v. INGALLS IRON WORKS COMPANY.

Court of Appeals of Georgia.

Decided January 9, 1968.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, Joel M. Feldman, for appellant.

Westmoreland, Hall & O'Brien, Harry P. Hall, Jr., for appellee.

Powell, Goldstein, Frazer & Murphy, B. D. Murphy, Larry I. Bogart, amicus curiae.

HALL, Judge.

1. A part of the additional assessment was on structural steel fabricated by Ingalls in its shops outside Georgia and used by Ingalls in performing its contract to furnish and erect the structural steel in the Atlanta Stadium. Relative to this part of the assessment, these facts are undisputed: Ingalls sells fabricated steel to contractors who have contracts for erection of structural steel. Ingalls purchases its structural steel from rolling mills and...

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