BIRDSONG, Chief Judge.
These appeals and cross-appeals arise out of the City of Atlanta's suit for collection of occupational taxes against John Shrader, James Saturday, and Robert C. Campbell for their practice of the professions of embalming and funeral directing from 1979 to 1984. The trial court granted summary judgment against Campbell and Saturday, finding them liable for occupational taxes for their practice of embalming; they appeal this judgment in Case No...
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