HAWES v. SHUMAN

45704.

123 Ga. App. 543 (1971)

181 S.E.2d 708

HAWES v. SHUMAN.

Court of Appeals of Georgia.

Decided March 9, 1971.

Rehearing Denied March 31, 1971.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, for appellant.

Thompson & Benken, Louis A. Thompson, for appellee.


DEEN, Judge.

In addition to what has been set out above, it must be noted that certain facts found by the auditor were not excepted to and constitute the law of the case, including the fact that the taxpayer had throughout acted in perfect good faith; that none of the deficiency sales tax collected by the State and on which the penalties had been imposed was in fact collected by the taxpayer; that all records including invoices had been made available by the taxpayer...

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