140 S.E.2d 894 (Ga.App. 1965), 41125, Undercofler v. Swint

Citation: 140 S.E.2d 894, 111 Ga.App. 117

Opinion Judge: RUSSELL, Judge.

Party Name: Hiram K. UNDERCOFLER, Commissioner, v. Gladys C. SWINT.

Attorney: A taxpayer who had paid her Georgia State income tax and had included as ordinary income amounts received from a tax-exempt trust coming to her as beneficiary upon the death of her husband, was not entitled to a refund because, subsequent to the year in which her husband died, the distribution ma...

Judge Panel: FELTON, C. J., and JORDAN, J., concur.

Case Date: Friday January 22, 1965

Court: Georgia Court of Appeals