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CHILIVIS v. CLEVELAND ELECTRIC CO.

53900.

142 Ga. App. 751 (1977)

236 S.E.2d 872

CHILIVIS v. CLEVELAND ELECTRIC COMPANY OF GEORGIA, INC.

Court of Appeals of Georgia.

Decided June 15, 1977.

Rehearing Denied July 7, 1977.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Robert S. Stubbs, II, Executive Assistant Attorney General, Richard L. Chambers, First Assistant Attorney General, H. Perry Michael, Senior Assistant Attorney General, R. Douglas Lackey, Assistant Attorney General, for appellant.

Smith, Cohen, Ringel, Kohler & Martin, John A. Blackmon, Harvey S. Gray, for appellee.

SHULMAN, Judge.

Appellee, Cleveland Electric Co. of Georgia, Inc., is an electrical contracting company and a taxpayer. The state revenue commissioner, appellant in this action, made an assessment against appellee for taxes allegedly owing as a result of a stock redemption by and liquidation of CEBM, Ltd., a foreign corporation. CEBM, Ltd. performed electrical contracting in the Bahamas. Ninety-six per cent of CEBM's stock was owned by Cleveland Management Corp.,...

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