SALVATION ARMY v. STRICKLAND

41513.

253 Ga. 758 (1985)

325 S.E.2d 147

THE SALVATION ARMY v. STRICKLAND et. al.

Supreme Court of Georgia.

Decided January 30, 1985.


Attorney(s) appearing for the Case

Hurt, Richardson, Garner, Todd & Cadenhead, A. Paul Cadenhead, Michael A. O'Quinn, Harry V. Lamon, Jr., for appellant.

Michael J. Bowers, Attorney General, Grace E. Evans, Assistant Attorney General, Albert Sidney Johnson, Wade H. Watson III, for appellees.


WELTNER, Justice.

The Salvation Army, as trustee of various intangible personal properties, appeals from a ruling of the superior court which sustained the position taken by the Revenue Commissioner of Georgia that such properties were not exempt from taxation under the provisions of OCGA § 48-6-22 (3).

As the record reveals, The Salvation Army, a charitable and religious organization, has received by gift certain intangible personal properties, for which...

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