Case Name: UNDERCOFLER, State Revenue Commissioner v. UNITED STATES STEEL CORPORATION
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1963-09-23
Citations: 219 Ga. 264
Docket Number: 22136
Parties: UNDERCOFLER, State Revenue Commissioner v. UNITED STATES STEEL CORPORATION.
Judges: All the Justices concur.
Reporter: Georgia Reports
Volume: 219
Pages: 264–264

Head Matter:
22136.
UNDERCOFLER, State Revenue Commissioner v. UNITED STATES STEEL CORPORATION.
Argued September 11, 1963
Decided September 23, 1963.
Eugene Cook, Attorney General, John E. Dean, Assistant Attorney General, for plaintiff in error.
John Izard, William K. Meadow, King & Spalding, contra.

Opinion:
Grice, Justice.
The basis of this court's jurisdiction to review the judgment complained of being predicated upon the drawing iiito 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 SE 297).
Transferred to the Court of Appeals.
All the Justices concur.