TRENTON COTTON OIL CO. v. McCANLESS


229 S.W.2d 143 (1950)

TRENTON COTTON OIL CO. v. McCANLESS, Commissioner of Finance & Taxation.

Supreme Court of Tennessee.

Rehearing Denied April 29, 1950.


Attorney(s) appearing for the Case

Bass, Berry & Sims, Nashville, and Robert P. Adams, Trenton, 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 two suits in the chancery court at Nashville to recover franchise taxes paid under protests. The first was for the years 1939 and 1940 for $657.64 and the second for $426.51, making a total of $1,084.15. The two causes were consolidated and revived against the present Commissioner, Hon. James Clarence Evans.

The original bill (both cases) charged in substance that the properties of the complainant were written up...

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