BLUE CIRCLE OF KNOXVILLE, INC. v. BUTLER


354 S.W.2d 770 (1962)

BLUE CIRCLE OF KNOXVILLE, INC., Appellee, v. G. Hilton BUTLER, Commissioner of Revenue, State of Tennessee, Appellant.

Supreme Court of Tennessee.

Rehearing Denied March 7, 1962.


Attorney(s) appearing for the Case

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

Creekmore & Thompson, Knoxville, Hugh C. Howser, Rebecca Thomas, Nashville, for appellee.


WHITE, Justice.

In this case a taxpayer, Blue Circle of Knoxville, Inc., seeks to recover penalties and interest which accrued as the result of tax deficiencies assessed against it under the Sales and Use Tax Law, Chapter 30, Title 67 T.C.A., Section 3001 et seq.

In the bill the taxpayer sets forth that it has been assessed for tax deficiencies in the amount of $4,314.16 with interest in the amount of $387.04 and penalties in the amount of $1,019.11 or a total...

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