142 Ga. App. 160 | Ga. Ct. App. | 1977
The appellant revenue commissioner issued an assessment against the appellee for additional income taxes claimed to be due for the years 1971 through 1973. An appeal was made to the Superior Court of Fulton County. On cross motions for summary judgment, the trial judge held in favor of the appellee taxpayer, from which judgment the commissioner appeals to this court.
During the years in issue, Code Ann. § 92-3102 (b) (2) (Ga. L. 1969, pp. 114, 115), which has been subsequently amended, read, "There shall be added to taxable income any income taxes imposed by any taxing jurisdiction to the extent deducted in determining Federal taxable income.” Based on Code Ann. § 92-3102 (b) (2), the
Judgment affirmed.