CENTRAL TRANSPORTATION COMPANY v. ATKINS


305 S.W.2d 940 (1957)

CENTRAL TRANSPORTATION COMPANY v. Z. D. ATKINS, Commissioner, etc.

Supreme Court of Tennessee.

Rehearing Denied October 4, 1957.


Attorney(s) appearing for the Case

Eugene D. Jackson and Andrew D. Tanner, Nashville, for appellant.

George F. McCanless, Atty. Gen., Allison B. Humphreys, Sol. Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for appellees.


BURNETT, Justice.

This is another sales tax case. The question here is whether a Tennessee corporation engaged solely in the business of leasing its trucks within the State to another Tennessee corporation, which uses these trucks in the course of its business of transporting agricultural produce within and without Tennessee, is subject to the sales tax with respect to the consideration received by it on account of such...

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