AUTOMATIC MERCHANDISING COMPANY v. ATKINS


327 S.W.2d 328 (1959)

AUTOMATIC MERCHANDISING COMPANY, Appellee, v. Z.D. ATKINS, Commissioner of Finance and Taxation, State of Tennessee, Appellant.

Supreme Court of Tennessee.

September 3, 1959.


Attorney(s) appearing for the Case

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

Tom Mitchell, Jr., Burch, Porter, Johnson & Brown, Memphis, for appellee.


TOMLINSON, Justice.

By reason of the State's demand, Automatic Merchandising Company paid under protest a certain gross receipts privilege tax; then sued the Commissioner for recovery thereof on the insistence that it did not owe the tax. The Chancellor allowed the recovery, and the State has appealed.

The tax in question is that levied by 67-4203, Item 65 (c) T.C.A. for the privilege of engaging in the merchandise vending machine business. That tax is payable...

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