ORKIN EXTERMINATING CO. v. BLACKMON

27110.

229 Ga. 146 (1972)

190 S.E.2d 43

ORKIN EXTERMINATING COMPANY, INC. et al. v. BLACKMON.

Supreme Court of Georgia.

Decided May 3, 1972.

Rehearing Denied May 18, 1972.


Attorney(s) appearing for the Case

Kaler, Karish & Frankel, Samuel N. Frankel, Jerry L. Sims, for appellants.

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, Richard L. Chambers, Timothy J. Sweeney, Assistant Attorneys General, for appellee.


NICHOLS, Justice.

1. The appellant taxpayer operates both within and without the State of Georgia and under the stipulated facts the operation in Georgia is actually just a small percentage of the taxpayer's business. The appellant, in both its corporate and trade name, operates purchasing departments in Georgia with central warehouses. These purchasing departments purchase materials both within and outside of Georgia, store such materials in Georgia and then ship...

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