S. M. LAWRENCE COMPANY v. MacFARLAND


355 S.W.2d 100 (1962)

The S. M. LAWRENCE COMPANY, a partnership composed of S. M. Lawrence, Sr., S. M. Lawrence, Jr., and Bill Lawrence, v. Alfred T. MacFARLAND, Commissioner of Revenue of the State of Tennessee, and George F. McCanless, Attorney General for the State of Tennessee.

Supreme Court of Tennessee.

Rehearing Denied March 7, 1962.


Attorney(s) appearing for the Case

Russell Rice, Jackson, for appellant.

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


PREWITT, Chief Justice.

This was a suit in the Chancery Court of Davidson County, seeking to recover approximately $1,349.86, paid by appellant, The S.M. Lawrence Company, under protest to the State Commissioner of Revenue. The Chancellor dismissed the bill, holding that appellant was a contractor and was therefore liable for the sales or use tax.

The cause presents the question of whether one engaged in the business of contracting for the establishment of...

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