Darn v. Wiseman

Georgia Court of Appeals
Darn v. Wiseman, 94 S.E.2d 65 (1956)
94 Ga. App. 216; 52 A.F.T.R. (P-H) 999; 1956 Ga. App. LEXIS 508
Felton, Qidllian, Nichols

Darn v. Wiseman

Opinion

Felton, C. J.

The plaintiff proved his case as laid except as to the penalty sued for, the right to the recovery of which was abandoned, and the court erred in granting a nonsuit. Gray v. Schlapp, 92 Ga. App. 261(1) (88 S. E. 2d 536).

The plaintiff did not disprove his right to recover by showing that he rendered fifty-eight individual statements at a set figure per mile for services from February, 1952, through June, 1953, without rendering a statement for the taxes sued for. The plaintiff testified that sometime during the latter part of 1954 an agent from the Internal Revenue Service of the United States was checking his records and inquired about the payment of the Federal excise tax on the transportation of property and that this was the first he knew that any tax was due on such transportation. The court erred in granting a nonsuit.

Judgment reversed.

Qidllian and Nichols, JJ., concur.

Reference

Full Case Name
DARN v. WISEMAN Et Al.
Cited By
2 cases
Status
Published