Court Opinion

ID: 9579042
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:51:00.631594+00
Date Added: 2024-06-11T13:34:14.204067
License: Public Domain

Candler, Justice,
dissenting. When this case was here before, the five Justices who presided held that, for the tax years involved, the evidence showed that the plaintiff, a colórate taxpayer, was engaged in the business of selling tangible personal property, both in this State and elsewhere. See State of Georgia v. Coca-Cola Bottling Co., 212 Ga. 630 (94 S. E. 2d 708). By so holding, this court affirmed a ruling which the Court of Appeals had previously made in the case on that point. See State of Georgia v. Coca-Cola Bottling Co., 93 Ga. App. 609 (2a) (92 S. E. 2d 548). The petition in this case was twice amended after this court’s ruling and before the remittitur of the Court of Appeals was made the judgment of the trial court. The amendments, as I construe them, simply allege that the taxpayer, for the years involved, was engaged in the business of selling tangible personal property both in this State and elsewhere, but that in the conduct of its business it employed only one of the three factors making up the formula provided by the act of 1950 (Ga. L. 1950, p. 299), namely, the gross-receipts-ratio factor. Hence, it is my opinion that the law of this case was fixed by our former holding; and this being true, I cannot agree to the ruling now made by the majority.