HAWES v. PHILLIPS

45238, 45239.

122 Ga. App. 714 (1970)

178 S.E.2d 759

HAWES, Commissioner v. PHILLIPS et al. HAWES, Commissioner v. DILWORTH et al.

Court of Appeals of Georgia.

Decided October 30, 1970.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, James B. Talley, Assistant Attorneys General, Timothy J. Sweeney, Deputy Assistant Attorney General, for appellant.

Thomas M. Strickland, for Phillips.

William V. Hall, Sr., for Dilworth.


PANNELL, Judge.

These cases arise out of assessments imposed by the Revenue Commissioner against the appellees under the Georgia Retailers and Consumers Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended; Code Ann. § 92-3401a et seq.) and only concern that tax on sales, or that portion of sales, of less than $1.00. The Commissioner is attempting to collect under the bracket system as promulgated by the Commissioner (Revenue Regulation 560-12...

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