BAILES OLDSMOBILE, INC. v. HAWES

45336.

122 Ga. App. 395 (1970)

177 S.E.2d 170

BAILES OLDSMOBILE, INC. v. HAWES, Commissioner.

Court of Appeals of Georgia.

Decided July 16, 1970.

Rehearing Denied July 31, 1970.


Attorney(s) appearing for the Case

Lee & Hitchcock, Sara L. Hitchcock, for appellant.

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, Assistant Attorney General, Timothy J. Sweeney, Deputy Assistant Attorney General, for appellee.


BELL, Chief Judge.

This controversy arises over a sales tax assessment with penalty and interest made by the State Revenue Commissioner on automobiles acquired by appellant, an automobile dealer, for retail sale and set aside as "demonstrators." The appellant appealed to the superior court. The lower court granted appellee's motion for summary judgment, denied appellant's, and certified the denial to this court for direct review.

The material facts are not...

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