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TEXAS GAS TRANSMISSION CORP. v. BENSON

444 S.W.2d 137 (1969)

TEXAS GAS TRANSMISSION CORP., Appellee, v. Thomas D. BENSON, Commissioner of Revenue of the State of Tennessee, Appellant. COLUMBIA GULF TRANSMISSION CO., Appellee, v. Thomas D. BENSON, Commissioner of Revenue of the State of Tennessee, Appellant. TENNECO, INC., Appellee, v. Thomas D. BENSON, Commissioner of Revenue of the State of Tennessee, Appellant.

Supreme Court of Tennessee.

July 18, 1969.

Attorney(s) appearing for the Case

George F. McCanless, Atty. Gen., Milton P. Rice, Deputy Atty. Gen., and Paul Jennings, Asst. Atty. Gen., Nashville, for appellant.

Harris A. Gilbert and John D. Whalley, W.W. Berry and T.G. Pappas, Nashville, for appellees; Barksdale, Whalley Leaver, Gilbert & Frank, Bass, Berry & Sims, Nashville, and John Brendel, Houston, Tex., of counsel.

OPINION

CHATTIN, Justice.

We will refer to the parties as complainants and defendant as they appeared in the trial court.

The suits were consolidated for trial. Complainants are foreign corporations engaged in the business of operating interstate natural gas pipelines which transverse this State. Defendant is the appointed and acting Commissioner of Revenue for Tennessee.

Complainants' pipelines...

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