MID-VALLEY PIPELINE COMPANY v. KING


431 S.W.2d 277 (1968)

MID-VALLEY PIPELINE COMPANY, Appellant, v. Donald R. KING, Commissioner of Revenue, Appellee. MID-VALLEY PIPELINE COMPANY, Appellant, v. Thomas D. BENSON, Commissioner of Revenue, Appellee.

Supreme Court of Tennessee.

August 23, 1968.


Attorney(s) appearing for the Case

Laughlin, Watson, Garthright & Halle, Memphis, for appellant, M.E. Newcomer, and H. Vincent E. Mitchell, Cleveland, Ohio, of counsel, Squire, Sanders & Dempsey, Cleveland, Ohio, J. Martin Regan, Memphis, of counsel.

George F. McCanless, Atty. Gen., and Milton P. Rice, Deputy Atty. Gen., Nashville, for appellees.


OPINION

CHATTIN, Justice.

Three cases filed by Mid-Valley Pipeline Company against the Commissioner of Revenue were consolidated for trial. The suits sought recovery of franchise and excise taxes paid under protest for the years 1963, 1964, 1965 and 1966. By a supplemental bill to the original bill filed to recover the taxes for the years 1963 and 1964, Mid-Valley sought recovery of penalties paid subsequent to payment of the taxes for those years.

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