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PEACHTREE ON PEACHTREE INN, INC. v. CAMP

44368.

120 Ga. App. 403 (1969)

170 S.E.2d 709

PEACHTREE ON PEACHTREE INN, INC. v. CAMP, Commissioner, et al.

Court of Appeals of Georgia.

Decided September 4, 1969.

Rehearing Denied September 30, 1969.

Attorney(s) appearing for the Case

Poole, Pearce & Cooper, John J. Poole, Edwin Pearce, George V. Boyd, King & Spalding, John Izzard, Daniel J. O'Connor, Jr., for appellant.

Harold Sheats, J. C. Murphy, Charles M. Lokey, for appellees.

Eugene T. Branch, Richard A. Allison, Nall, Miller, Cadenhead & Dennis, Edward S. White, Haas, Holland, Freeman, Levison & Gibert, Hugh W. Gibert, amicus curiae.

QUILLIAN, Judge.

Code Ann. § 92-201 (Ga. L. 1943, p. 348; 1946, p. 12; 1947, p. 1183; 1955, pp. 262, 263; 1965, pp. 182, 183), provides in part: "The following described property shall be exempt from taxation, to wit: ... all institutions of purely public charity; ... provided the property so exempted be not used for the purpose of private or corporate profit and income, distributable to shareholders in corporations owning such property or to other owners...

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