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CITY OF NASHVILLE v. KIZER

250 S.W.2d 562 (1952)

CITY OF NASHVILLE v. KIZER.

Supreme Court of Tennessee.

July 11, 1952.

Attorney(s) appearing for the Case

Z.T. Osborn, Jr., and Benson Trimble, Nashville, for City of Nashville, appellant.

J.W. Anderson and E.K. Meacham, Chattanooga, amicus curiae, for City of Chattanooga.

Roy H. Beeler, Atty. Gen., and Allison B. Humphreys, Sol. Gen., for appellee.

Frank B. Gianotti, Jr., and Charles M. Crump, Memphis, for City of Memphis, intervening defendant.

BURNETT, Justice.

This suit was filed by the City of Nashville in its own behalf and in behalf of other municipalities similarly situated under the Declaratory Judgments Act of this State, Code, Section 8835 et seq., seeking a construction of a portion of the "Tennessee Retailer's Sales Tax Act", as contained in Chapter 3 of the Public Acts of 1947 and amendments thereto (carried in the Code under Section 1328.37).

The Chancellor found against the contention...

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