G & S DISTRIBUTING COMPANY v. COBB


276 S.W.2d 729 (1955)

G & S DISTRIBUTING COMPANY v. John B. COBB et al.

Supreme Court of Tennessee.

March 11, 1955.


Attorney(s) appearing for the Case

J. Ross Cheshire, Jr., and James J. LaPenna, Nashville, for appellant.

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


PREWITT, Justice.

This is a suit to recover certain privilege taxes paid by complainants G & S Distributing Company, to the State of Tennessee and Davidson County, under protest.

The cause was heard below on bill and answer resulting in the Chancellor entering his decree in favor of the taxing authorities.

The cause presents the question of whether the operation of devices known as "kiddy-rides", which are small mechanical horses, rocket ships...

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