Undercofler v. U.S. Steel Corp.
| Decision Date | 23 September 1963 |
| Docket Number | No. 22136,22136 |
| Citation | 219 Ga. 264,133 S.E.2d 11 |
| Parties | Hiram K. UNDERCOFLER, Comm'r v. UNITED STATES STEEL CORP. |
| Court | Georgia Supreme Court |
Eugene Cook, Atty. Gen., John E. Dean, Asst. Atty. Gen., Atlanta, for plaintiff in error.
John Izard, William K. Meadow, King & Spalding, Atlanta, for defendant in error.
Syllabus Opinion by the Court
The basis of this court's jurisdiction to review the judgment complained of being predicated upon the drawing into question of the constitutionality of a statute of this state and the record failing to show that such point was passed upon by the trial judge, this court is without jurisdiction. The case is therefore transferred to the Court of Appeals. Constitution of Georgia, Art. VI, Sec. II, Par. IV (Code Ann. § 2-3704). See rule quoted in headnote 1 of Bentley v. Anderson-McGriff Hardware Co., 181 Ga. 813, 184 S.E. 297.
Transferred to the Court of Appeals.
All the Justices concur.
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U.S. Steel Corp. v. Undercofler
... ... Consequently the relationship of Taxpayer's business to the Georgia market for its product can largely be established by the receipts from goods sent to customers in Georgia. This, together with the other factors used in arriving at a basis for allocation of income seems fair to us and we should find nothing unreasonable about it as a proper interpretation of the statute even if we did not find that it must follow from the interpretation in the converse situation of Oxford v. Nehi Corp., 215 Ga. 74, 109 S.E.2d 329, supra.' Undercofler v. United States Steel Corporation, 109 ... ...
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Smith v. Republic Land & Inv. Corp.
...does not draw into question the constitutionality of a statute. Hood v. Rice, 225 Ga. 327, 168 S.E.2d 150; Undercofler v. United States Steel Corp., 219 Ga. 264, 133 S.E.2d 11. 2. Appellant's prayer for cancellation of the note does not vest jurisdiction of the appeal in this court on the g......
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Marr v. Georgia Dept. of Educ., S95D0641
...this court is without jurisdiction. The case is therefore transferred to the Court of Appeals. [Cits.] Undercofler v. United States Steel Corp., 219 Ga. 264, 133 S.E.2d 11 (1963). See also Senase v. State, 258 Ga. 592, 372 S.E.2d 813 OCGA § 5-6-35(f) provides that in connection with applica......
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Campbell v. J. D. Jewell, Inc.
...v. State, 211 Ga. 112, 113, 84 S.E.2d 198; Perry v. Maryland Casualty Co., 216 Ga. 93, 115 S.E.2d 102; and Undercofler v. United States Steel Corp., 219 Ga. 264, 133 S.E.2d 11. Returned to the Court of All the Justices concur. ...