Opinion
42332.
DECIDED SEPTEMBER 12, 1967.
Tax appeal. Fulton Superior Court. Before Judge Moore.
Arthur K. Bolton, Attorney General, William L. Harper, John A. Blackmon, Assistant Attorneys General, for appellant. Hansell, Post, Brandon Dorsey, Charles E. Watkins, Jr., John H. Boman, Jr., for appellee.
The Supreme Court on certiorari ( Hawes v. Nashville, Chattanooga St. Louis R. Co., 223 Ga. 527 ( 156 S.E.2d 455) having reversed the judgment of this court ( 115 Ga. App. 370 ( 154 S.E.2d 717)), the judgment of this court is vacated and the judgment of the Supreme Court is made the judgment of this court. Accordingly, the trial court erred in holding that the assessment of taxes against the Nashville, Chattanooga St. Louis Railway Co. for deficiencies in income taxes for the years 1942, 1943 and 1944 was barred by the statute of limitation applicable to such taxes, and in rendering judgment on said issue in favor of the Nashville, Chattanooga St. Louis Railway Co. Said judgment of the trial court is reversed.
Judgment reversed. Felton, C. J., Pannell and Whitman, JJ., concur.