GENERAL TELEPHONE COMPANY OF SOUTHEAST v. BOYD


343 S.W.2d 872 (1961)

GENERAL TELEPHONE COMPANY OF the SOUTHEAST v. B.J. BOYD, Commissioner of Finance and Taxation.

Supreme Court of Tennessee.

March 10, 1960.


Attorney(s) appearing for the Case

MacFarland & Colley, William B. Cain, Columbia, for appellant.

George F. McCanless, Atty. Gen., Milton P. Rice, David M. Pack, Asst. Attys. Gen., for appellee.


BURNETT, Justice.

General Telephone Company of the Southeast, a Virginia Corporation, having been required by the Tennessee Commissioner of Revenue to pay the tax hereinafter identified, brought this suit to recover that tax on the theory that it did not owe it. The Chancellor decreed to the contrary. Complainant has appealed.

The tax in question is that required by T.C.A. sec. 67-4102, Item Q, as a privilege tax to be paid by "each person" operating an intrastate...

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