TEXAS GAS TRANSM. CORP. v. ATKINS


270 S.W.2d 384 (1954)

TEXAS GAS TRANSMISSION CORP. v. ATKINS.

Supreme Court of Tennessee.

July 23, 1954.


Attorney(s) appearing for the Case

Canada, Russell, Turner & Alexander, Memphis, for complainant.

Roy H. Beeler, Atty. Gen., Allison B. Humphreys, Jr. Sol. Gen., Nashville, and Milton P. Rice, Asst. Atty. Gen., for defendant.


SWEPSTON, Justice.

The original bills in the above numbered causes were filed for the purpose of recovering excise and franchise taxes paid under protest by complainant in the amount of $30,485.61, payable July 1, 1951, and $34,037.67, payable July 1, 1952.

These taxes were collected under the presumed authority of Code sec. 1248.143, which provides in substance, all corporations organized under the laws of Tennessee for profit and doing business in Tennessee...

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