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GOLDSMITH'S DIV., FED. DEPT. ST., INC. v. CITY OF MEMPHIS

484 S.W.2d 538 (1972)

GOLDSMITH'S DIVISION, FEDERATED DEPARTMENT STORES, INC., Complainant-Appellee, v. CITY OF MEMPHIS and John E. Lee, City Treasurer, Defendants-Appellants.

Supreme Court of Tennessee.

September 5, 1972.

Attorney(s) appearing for the Case

James M. Manire, City Atty., Myron A. Halle, Jr., Asst. City Atty., Memphis, for appellants.

Benjamin Goodman, Thomas R. Prewitt, Memphis, Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, of counsel, for appellee.

OPINION

ERBY L. JENKINS, Special Justice.

The complainant, Goldsmith's Division, Federated Department Stores, Inc., is a Delaware corporation which in 1969 operated a department store in downtown Memphis on real estate which was assessed for real estate taxes by the City of Memphis and the County of Shelby.

The City Assessor assessed Goldsmith's property, consisting of eight parcels, at $1,977,000.00 for 1969 City real estate tax purposes, and the...

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