State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc.

Supreme Court of Georgia

State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc.

178 S.E.2d 173, 226 Ga. 883, 1970 Ga. LEXIS 724

CourtSupreme Court of Georgia

DecidedOctober 22, 1970

Docket25822, 25857

StatusPublished

Cited by10 cases

This text of 178 S.E.2d 173 (State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc.) is published on Counsel Stack Legal Research, covering Supreme Court 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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State of Georgia v. Thoni Oil Magic Benzol Gas Stations, Inc., 178 S.E.2d 173, 226 Ga. 883, 1970 Ga. LEXIS 724 (Ga. 1970).

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Opinion

Almand, Chief Justice.

We granted the writ of certiorari in this case to review the judgment of the Court of Appeals (121 Ga. App. 454) because it involved the authority of the State to collect taxes from a gasoline dealer under the Sales and Use Tax Act (Code Ann. Ch. 92-34a), and raised questions of first impression in this court.

We have carefully reviewed the opinion of the Court of Appeals and after further consideration concluded that its judgment is correct, and it is unnecessary to add any further reasons than those set out in the Court of Appeals opinion.

Judgment affirmed.

Mobley, P. J., Grice, Nichols and Felton, JJ., and Judges L. Elmo Holt and Osgood 0. Williams, concur. Undercover and Hawes, JJ., disqualified.

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