UNITED STATES v. BOYD


363 S.W.2d 193 (1962)

UNITED STATES of America and Union Carbide Corporation v. B. J. BOYD, Commissioner. UNITED STATES of America and the H. K. Ferguson Company, v. B. J. BOYD, Commissioner.

Supreme Court of Tennessee.

December 7, 1962.


Attorney(s) appearing for the Case

R. R. Kramer, Jackson C. Kramer, Knoxville, Kramer, Dye, McNabb & Greenwood, Knoxville, of counsel, for Union Carbide Corp. and H. K. Ferguson Co.

Louis F. Oberdorfer, U. S. Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Kenneth Harwell, U. S. Atty., Nashville, Tenn., for the United States.

Joseph F. Hennessey, Gen. Counsel, O. S. Hiestand, Jr., Chief Counsel, Oak Ridge Operations Office, David L. Oakley, Jr., Oak Ridge, of counsel, for United States Atomic Energy Commission.

George F. McCanless, Atty. Gen., Milton P. Rice, Walker T. Tipton, Asst. Attys. Gen., Nashville, for appellee.


WHITE, Justice.

These two cases were consolidated and heard by the Chancellor and we shall render one opinion applicable to both cases. These suits were brought to recover certain taxes paid under protest, the taxpayers contending that they are not liable for Sales and Use Taxes under the Tennessee Retailers' Tax Act as amended. The Chancellor held the appellants were not entitled to recover and dismissed the suits. Appeals...

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