GALLAGHER v. BUTLER


378 S.W.2d 161 (1964)

J.M. GALLAGHER, Sr., Appellee, v. G. Hilton BUTLER, Commissioner of Revenue, State of Tennessee, Appellant. FIRST AMERICAN NATIONAL BANK, Executor of the Estate of John Oman, III, deceased, Appellees, v. G. Hilton BUTLER, Commissioner of Revenue, State of Tennessee, Appellant. R.N. COOLIDGE, Appellee, v. Alfred T. MacFARLAND, Commissioner of Revenue, State of Tennessee, Appellant. J.B. FRENCH, Appellee, v. Donald R. KING, Commissioner of Revenue, State of Tennessee, Appellant. Edward Y. CHAPIN, Jr., et ux., Appellees, v. G. Hilton BUTLER, Commissioner of Revenue, State of Tennessee, Appellant.

Supreme Court of Tennessee.

April 8, 1964.


Attorney(s) appearing for the Case

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

William Waller, Waller, Lansden & Dortch, Nashville, Kenneth L. Roberts, Nashville, of counsel, for appellees Coolidge, Gallagher, First American Nat. Bank and others.

W.W. Davis, Knoxville, Egerton, McAfee, Armistead, & Davis, Knoxville, for appellee French.

Wm. L. Taylor, Jr., Swafford, Jahn & Taylor, Chattanooga, for appellees Chapin and wife.


WHITE, Justice.

The Commissioner has appeal from the final decree of the chancellors in sustaining the bills to recover taxes paid under protest and assigns error.

All of these cases have been consolidated here by consent and it is agreed that one opinion may be rendered disposing of all matters. Since the facts in each case are slightly different, we find it necessary to set them out, but only in brief form.

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