1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 301 S.W.2d
  5. 301 S.W.2d 335 (1957)
 

JOHN W. McDOUGALL COMPANY v. ATKINS

301 S.W.2d 335 (1957)

JOHN W. McDOUGALL COMPANY, Inc. v. Z.D. ATKINS, Commissioner of Finance and Taxation of the State of Tennessee.

Supreme Court of Tennessee.

March 8, 1957.

Attorney(s) appearing for the Case

Eugene N. Collins, Chattanooga, Rosenfield, Borod, Fones & Bogatin, Memphis, White, Gullett & Phillips, Nashville, for appellant.

George F. McCanless, Atty. Gen., Allison B. Humphreys, Solicitor Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for appellee.

TOMLINSON, Justice.

John W. McDougall Company, as a contractor, makes ducts and installs them in buildings. It paid the sales tax on all the sheet metal used, but did not pay any sales tax based on the cost of the labor used in fashioning this sheet metal into ducts. The State exacted an additional payment based on such labor cost. McDougall paid under protest on the theory that it is a tax on labor rather than a sales tax on tangible personalty, and sued to recover...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases