TENNESSEE NATURAL GAS LINES v. ATKINS


287 S.W.2d 67 (1956)

TENNESSEE NATURAL GAS LINES, Inc., v. Z. D. ATKINS, Commissioner of Finance and Taxation of the State of Tennessee.

Supreme Court of Tennessee.

February 3, 1956.


Attorney(s) appearing for the Case

Phil B. Whitaker, Chattanooga, Ferriss C. Bailey, Nashville, for complainant.

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


NEIL, Chief Justice.

This suit was brought by the Tennessee Natural Gas Lines, Inc., to recover taxes alleged to have been illegally exacted of it by the Commissioner of Finance and Taxation and paid under protest.

The Chancellor in a well considered opinion sustained the bill of complainant, and the State appealed.

The question for decision is thus posed by the State's Attorney General, as counsel for the defendant Commissioner:

"This case...

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