Forrester v. Culpepper, No. 14297.

CourtSupreme Court of Georgia
Writing for the CourtREID, Chief Justice
Citation22 S.E.2d 595
PartiesFORRESTER. v. CULPEPPER.
Decision Date14 October 1942
Docket NumberNo. 14297.

22 S.E.2d 595

FORRESTER.
v.
CULPEPPER.

No. 14297.

Supreme Court of Georgia.

Oct. 14, 1942.


Syllabus by the Court.

Under the law applicable, where an income-tax return was made by an individual taxpayer, in the year 1941, of his income for taxation for the calendar year 1940, such individual taxpayer, who under the law was a resident of this State in the year 1940 on June 10, 1940, and con tinuously through December 31, 1940, but was not a resident of this State before June 10, 1940, is not subject to pay a tax upon his income earned by him during the year 1940 before June 10 of that year, where such income was earned and collected from without the State of Georgia, even though such person has not paid, in any other State, or elsewhere outside of this State, a tax on income earned by him and collected outside of this State during 1940 but before June 10 of that year.

Certified Question from Court of Appeals.

Proceeding between J. M. Forrester, commissioner etc., and J. D. Culpepper relating to the last-named party's income tax liability. To review a decision, the first-named party brought error to the Court of Appeals which certified a question to the Supreme Court.

Question certified answered in the negative.

Ellis G. Arnall, Atty. Gen., Andrew J. Tuten, Asst. Atty. Gen., and Claude Shaw, of Atlanta, for plaintiff in error.

Estes Doremus, and Smith, Smith & Bloodworth, all of Atlanta, for defendant in error.

REID, Chief Justice.

The Court of Appeals certified to this court a question as follows: "Under the law applicable where an income-tax return is made by an individual taxpayer in the year 1941 of his income for taxation for the calendar year 1940, is such individual taxpayer, who was under the law a resident of this State in the year 1940 on June 10, 1940, and continuously through December 31, 1940, but was not a resident of this State before June 10, 1940, subject to pay a tax upon his income earned by him during the year 1940 prior to June 10 of that year, where such income was earned and collected from without the State of Georgia, where such person has not paid in any other State, or elsewhere outside of this State, a tax on income earned by him and collected outside of this State during 1940 but prior to June 10 of that year? "

The provisions of the Georgia income-tax law pertinent to a determination of this question are as follows: Code, § 92-3101: "A tax is hereby imposed upon every resident of the State, which tax shall be levied,

[22 S.E.2d 596]

collected, and paid annually, with respect to the entire net income of the taxpayer as hereinafter defined, and upon ever nonresident with respect to his entire net income not hereinafter exempted, received by such taxpayer from property owned or from business carried on in this State, computed at the following rates. * * *" § 92-3002 (i): "The word 'resident' means natural persons, and includes, for the purpose of determining liability to the taxes imposed by this law upon or with reference to the income of any taxable year: (1) Every legal resident of this State as now defined by the general law; (2) every person domiciled in this State on the last day of the taxable year; (3) and any other person who maintains a place of abode within the State and spends in the aggregate more than four months of the taxable year within the State whether domiciled in this State or not. But any person who, on or before the last day of the taxable year, changes his place of abode to a place without this State, with the bona fide intention of continuing actually to abide permanently without this State, shall be taxable the same as a nonresident is taxable under Part IX of this Title." § 92-3002 (j): "The word 'non-resident' means any natural person whose domicile and legal residence is without this State, and who does not spend in the aggregate as much as six months of the taxable year within this State." § 92-3112: "(a) The tax imposed by this law shall apply to the entire net income received from all property owned or from business carried on in this State by natural persons not residents of the State: Provided, that income from a mercantile or manufacturing business, rentals, royalties, or operation of any farm, mine, or quarry, or from the sale of real or personal property, for the purposes of taxation shall follow the situs of the property or business from which derived; and all other income, including that derived from personal services, professions, and vocations, and from land contracts, mortgages, stocks, bonds, and securities, shall follow the residence of the nonresident recipient. Nonresidents engaged in business within and without the State shall be taxed only upon such income as is derived from business transacted and property located within the State, which may be determined by a separate accounting of such income, where such accounting would reflect correctly the income fairly attributable to this State, and when made in the form and manner prescribed by the Commission, but otherwise shall be determined...

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16 practice notes
  • Carpenter v. Forshee, No. 38792
    • United States
    • United States Court of Appeals (Georgia)
    • May 31, 1961
    ...of more than one meaning, it should be interpreted consistently with the constitution.' Forrester v. Culpepper, 194 Ga. 744, 749, 22 S.E.2d 595, 597; Tyler v. Huiet, 199 Ga. 845, 36 S.E.2d 358; Fordham v. Sikes, 141 Ga. 469, 81 S.E. 208; Blackshear Mfg. Co. v. Talmadge, 173 Ga. 703, 161 S.E......
  • Dooley v. City of Detroit, Nos. 53
    • United States
    • Supreme Court of Michigan
    • May 9, 1963
    ...Monteith Bros. Co. v. Department of Treasury of Indiana (1939), 215 Ind. 428, 19 N.E.2d 1010; Forrester v. Culpepper (1942), 194 Ga. 744, 22 S.E.2d 595; Herman v. Mayor and City Council of Baltimore (1947), 189 Md. 191, 55 A.2d 491, 173 A.L.R. 1310; Carter Carburetor Corp. v. City of St. Lo......
  • American Liberty Ins. Co. v. Sanders, No. 44466
    • United States
    • United States Court of Appeals (Georgia)
    • May 16, 1969
    ...an appeal to his judicial conscience.' Griffin v. State, 12 Ga.App. 615(5), 77 S.E. 1080. Cf. Forrester v. Culpepper, 194 Ga. 744, 750, 22 S.E.2d 595. This principle has frequently been applied where the judge fails to exercise his discretion in injunction cases, and a clear pronouncement o......
  • Railey v. State Farm Mut. Auto. Ins. Co., No. 48364
    • United States
    • United States Court of Appeals (Georgia)
    • September 7, 1973
    ...It is our duty to construe a statute as being constitutional if that can be done. Forrester v. Culpepper, 194 Ga. 744, 749, 22 S.E.2d 595. The language of this amendment to Code Ann. § 56-407.1 is almost identical to that found in CPA § 4(e)(1), Code Ann. § 81A-104(e)(1), which we had under......
  • Request a trial to view additional results
16 cases
  • Carpenter v. Forshee, No. 38792
    • United States
    • United States Court of Appeals (Georgia)
    • May 31, 1961
    ...of more than one meaning, it should be interpreted consistently with the constitution.' Forrester v. Culpepper, 194 Ga. 744, 749, 22 S.E.2d 595, 597; Tyler v. Huiet, 199 Ga. 845, 36 S.E.2d 358; Fordham v. Sikes, 141 Ga. 469, 81 S.E. 208; Blackshear Mfg. Co. v. Talmadge, 173 Ga. 703, 161 S.E......
  • Dooley v. City of Detroit, Nos. 53
    • United States
    • Supreme Court of Michigan
    • May 9, 1963
    ...Monteith Bros. Co. v. Department of Treasury of Indiana (1939), 215 Ind. 428, 19 N.E.2d 1010; Forrester v. Culpepper (1942), 194 Ga. 744, 22 S.E.2d 595; Herman v. Mayor and City Council of Baltimore (1947), 189 Md. 191, 55 A.2d 491, 173 A.L.R. 1310; Carter Carburetor Corp. v. City of St. Lo......
  • American Liberty Ins. Co. v. Sanders, No. 44466
    • United States
    • United States Court of Appeals (Georgia)
    • May 16, 1969
    ...an appeal to his judicial conscience.' Griffin v. State, 12 Ga.App. 615(5), 77 S.E. 1080. Cf. Forrester v. Culpepper, 194 Ga. 744, 750, 22 S.E.2d 595. This principle has frequently been applied where the judge fails to exercise his discretion in injunction cases, and a clear pronouncement o......
  • Railey v. State Farm Mut. Auto. Ins. Co., No. 48364
    • United States
    • United States Court of Appeals (Georgia)
    • September 7, 1973
    ...It is our duty to construe a statute as being constitutional if that can be done. Forrester v. Culpepper, 194 Ga. 744, 749, 22 S.E.2d 595. The language of this amendment to Code Ann. § 56-407.1 is almost identical to that found in CPA § 4(e)(1), Code Ann. § 81A-104(e)(1), which we had under......
  • Request a trial to view additional results

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