STOLZ, Judge.
The plaintiff taxpayer bases its claim upon the contention that the qualifying phrase (which we have italicized) in the provision of Code Ann. § 92-3202, "The income of two or more corporations shall not be included in a single return except with the expressed consent of the Commissioner," which was added by Ga. L. 1941, pp. 210, 219 (as amended by Ga. L. 1943, p. 109), gave it the right to file a consolidated income tax return, having...
Let's get started
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.
