1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 466 S.W.2d
  5. 466 S.W.2d 207 (1971)
 

INTERNATIONAL HARVESTER COMPANY v. CARR

466 S.W.2d 207 (1971)

INTERNATIONAL HARVESTER COMPANY, International Harvester Credit Co., Appellants, v. Joe C. CARR, Secretary of State, State of Tennessee, and Thomas D. Benson, Commissioner of Revenue, State of Tennessee, Appellees.

Supreme Court of Tennessee.

April 5, 1971.

Attorney(s) appearing for the Case

Ernest Williams, III, Heiskell, Donelson, Adams, Williams & Wall, Memphis, Roy A. Miles, Jr., Nashville, for appellants.

David M. Pack, Atty. Gen. & Reporter, State of Tennessee, Everett H. Falk, Asst. Atty. Gen., Nashville, for appellees.

OPINION

HUMPHREYS, Justice.

Appellants filed continuation statements, to continue the perfection of security interests in the inventory of their farm implement dealers, in the office of Joe C. Carr, Secretary of State. Against appellants' protests, Thomas D. Benson, Commissioner of Revenue of the State of Tennessee, collected a privilege tax on this recordation under the terms of § 67-4102 T.C.A. Item S(b). Appellants then sued to recover the taxes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases