Montag Bros. Inc v. State Revenue Comm'n

Decision Date13 June 1936
Docket NumberNo. 10791.,10791.
Citation182 Ga. 568,186 S.E. 558
PartiesMONTAG BROS., Inc. v. STATE REVENUE COMMISSION, etc., et al.
CourtGeorgia Supreme Court

Certiorari to Court of Appeals.

Herbert J. Haas, Bertram S. Boley, and Jos. F. Haas, all of Atlanta, for plaintiff in error.

Harold Hirsch & Marion Smith, and M. E. Kilpatrick, all of Atlanta, for parties at interest, not parties to record.

M. J. Yeomans, Atty. Gen., and B. D. Murphy and Jno. T. Goree, Asst. Attys. Gen., for defendants in error.

Syllabus Opinion by the Court.

RUSSELL, Chief Justice.

Upon careful consideration of the application for certiorari and of the entire record, this court is of the opinion that the Court of Appeals (50 Ga.App. 660, 179 S. E. 563) did not err in affirming the judgment of the superior court finding against the affidavit of illegality interposed by the plaintiff in error. Therefore, the judgment of the Court of Appeals must be affirmed.

All the Justices concur.

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4 cases
  • American Inv. Corporation v. State Tax Commission
    • United States
    • Utah Supreme Court
    • December 19, 1941
    ...295, 62 L.Ed. 632; 75 A. L. R. 1242, at pp. 1248-1250; Montag Bros. v. State Revenue Comm., 50 Ga.App. 660, 179 S.E. 563, affirmed 182 Ga. 568, 186 S.E. 558; Mfg. Co. v. Query, 174 S.C. 359, 177 S.E. 653, 98 A. L. R. 1444. All of plaintiff's activities come within the scope of "doing busine......
  • Cruse v. Stayput Clamp & Coupling Co., 15553.
    • United States
    • Colorado Supreme Court
    • February 2, 1945
    ... 156 P.2d 397 113 Colo. 254 CRUSE, Director of Revenue, et al. v. STAYPUT CLAMP & COUPLING CO. No. 15553 ... Cruse, as the Director of Revenue of the State ... of Colorado, and another against the Stayput Clamp & ... In ... Montag Brothers, Inc., v. State Revenue Commission, ... 50 ... ...
  • Oxford v. Tom Huston Peanut Co., 38454
    • United States
    • Georgia Court of Appeals
    • October 13, 1960
    ...from the cases of Montag Bros., Inc. v. State Revenue Commission, 50 Ga.App. 660, 179 S.E. 563, affirmed without opinion 182 Ga. 568, 186 S.E. 558; Suttles v. Owens-Illinois Glass Co., 206 Ga. 849, 59 S.E.2d 392; Redwine v. Dan River Mills, 207 Ga. 381, 61 S.E.2d 771; and Redwine v. United ......
  • Redwine v. U.S. Tobacco Co.
    • United States
    • Georgia Supreme Court
    • April 14, 1953
    ...Revenue Commission, 50 Ga.App. 660, 179 S.E. 563, and that ruling was affirmed by this court on certiorari in Montag Brothers v. State Revenue Commission, 182 Ga. 568, 186 S.E. 558. It follows, under the facts above stated, the taxpayer in this case was clearly not subject to pay the income......

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