1. Home
  2. Browse Decisions
  3. Ga.
  4. 118 Ga.
  5. 118 Ga. App. 296 (1968)
 

HAWES v. FOSTER

43782.

118 Ga. App. 296 (1968)

163 S.E.2d 351

HAWES, Commissioner v. FOSTER.

Court of Appeals of Georgia.

Decided September 3, 1968.

Attorney(s) appearing for the Case

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

Randolph Foster, pro se.

PANNELL, Judge.

Paragraph (d) of Section 16 of the Retailers' and Consumers' Sales and Use Tax Act (Ga. L. 1951, pp. 360, 378; Code Ann. § 92-3427a) provides that "[i]n the event any dealer . . . makes a grossly incorrect report, or a report that is false or fraudulent it shall be the duty of the Commissioner to make an estimate for the taxable period of retail sales of such dealer, or of the gross proceeds from rentals or leases of tangible personal property...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases