Forrester v. Culpepper

Court of Appeals of Georgia

Forrester v. Culpepper

23 S.E.2d 106, 68 Ga. App. 382, 1942 Ga. App. LEXIS 131

CourtCourt of Appeals of Georgia

DecidedNovember 20, 1942

Docket29439.

StatusPublished

This text of 23 S.E.2d 106 (Forrester v. Culpepper) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Forrester v. Culpepper, 23 S.E.2d 106, 68 Ga. App. 382, 1942 Ga. App. LEXIS 131 (Ga. Ct. App. 1942).

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Opinion

Stephens, P. J.

1. '“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 continuously 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 with *383 out 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.” Forrester v. Culpepper, 194 Ga. 744 (22 S. E. 2d, 595).

Decided November 20, 1942. Ellis G. Arnall, attorney-general, Andrew J. Tuten, assistant attorney-general, Claude Shaw, for plaintiff. Estes Doremus, Smith, Smith cC- Bloodworth, for defendant. Hirsch, Smith, Kilpatrick, Clay & Cody, as amici curiae.

2. Under the above ruling of the Supreme Court in Forrester v. Culpepper, supra, in response to a certified question in this case, the trial court properly overruled the demurrer to the affidavit of illegality of the tax execution.

Judgment affirmed.

Hutton and Felton, JJ., concur.

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Stephens, P. J.

1. '“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 continuously 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 with *383 out 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.” Forrester v. Culpepper, 194 Ga. 744 (22 S. E. 2d, 595).

Decided November 20, 1942. Ellis G. Arnall, attorney-general, Andrew J. Tuten, assistant attorney-general, Claude Shaw, for plaintiff. Estes Doremus, Smith, Smith cC- Bloodworth, for defendant. Hirsch, Smith, Kilpatrick, Clay & Cody, as amici curiae.

2. Under the above ruling of the Supreme Court in Forrester v. Culpepper, supra, in response to a certified question in this case, the trial court properly overruled the demurrer to the affidavit of illegality of the tax execution.

Judgment affirmed.

Hutton and Felton, JJ., concur.

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23 S.E.2d 106, 68 Ga. App. 382, 1942 Ga. App. LEXIS 131, Counsel Stack Legal Research, https://law.counselstack.com/opinion/forrester-v-culpepper-gactapp-1942.

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