ROANE-ANDERSON COMPANY v. EVANS


292 S.W.2d 398 (1956)

ROANE-ANDERSON COMPANY v. James Clarence EVANS, Commissioner, etc.

Supreme Court of Tennessee.

Rehearing Denied June 8, 1956.


Attorney(s) appearing for the Case

Jackson C. Kramer and R. R. Kramer, Knoxville, for Roane-Anderson Company.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Lyle M. Turner, Sp. Assts. to Atty. Gen., for The United States, appellant (intervenor).

William Mitchell, Washington, D. C., J. Wallace Ould, Jr., O. S. Hiestand, Jr. and David L. Oakley, Jr., Oak Ridge, for U.S. Atomic Energy Commission.

Alfred T. Adams, George P. Anderson, R. C. Boyce, Jr., J. Vaulx Crockett, Thomas H. Evans and T. James Sterritt, Nashville, Sp. Counsel for defendant.

George F. McCanless, Atty. Gen., and Allison B. Humphreys, Sol. Gen., Nashville, of counsel, for appellee-defendant.


NEIL, Chief Justice.

This appeal involves the right of the complainant, Roane-Anderson Company, a Tennessee corporation, to recover certain privilege taxes which it paid under protest. The Commissioner of Finance and Taxation assessed these taxes against the complainant as a result of its activities pursuant to its contract with the Atomic Energy Commission.

In the original bill seeking a recovery of these taxes it is charged that complainant was acting as...

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