E. L. BRUCE CO. v. EVANS


228 S.W.2d 105 (1950)

E.L. BRUCE CO. v. EVANS, Commissioner of Finance and Taxation.

Supreme Court of Tennessee.

March 17, 1950.


Attorney(s) appearing for the Case

Canada, Russell & Turner, Memphis, for appellant.

Roy H. Beeler, Attorney General, William F. Barry, Solicitor General, Nashville, and Harry Phillips, Assistant Attorney General, for appellee.


NEIL, Chief Justice.

The complainant filed its original bill in the Chancery court to recover certain franchise taxes which it had paid under protest. The amount actually in controversy is of secondary consideration, the same being only $205.04. But the ruling of the State Department of Finance and Taxation, and the method adopted in determining the amount of the tax in each case, is very important and is the only question at issue. The Statute providing for the tax...

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