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SOUTHLAND MALL, INC. v. GARNER

No. 71-1440.

455 F.2d 887 (1972)

SOUTHLAND MALL, INC., Plaintiff-Appellant, v. Riley C. GARNER et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

February 17, 1972.

Attorney(s) appearing for the Case

Newton P. Allen, Memphis, Tenn., for appellant; Walter P. Armstrong, Jr., Fred M. Ridolphi, Memphis, Tenn., on brief, Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tenn., of counsel.

J. Minor Tait, Jr., Asst. County Atty., Memphis, Tenn., on brief for appellees.

Before CELEBREZZE, Circuit Judge, O'SULLIVAN, Senior Circuit Judge, and ROTH, District Judge.

CELEBREZZE, Circuit Judge.

Appellant, Southland Mall, Inc., commenced this action in the District Court seeking refund of all or a portion of the property taxes paid by it to Shelby County, Tennessee for the year 1967. After a trial to the Court, the District Judge denied relief and dismissed the complaint, 324 F.Supp. 674. We affirm that decision.

Appellant owns and operates a shopping center in Shelby County, Tennessee...

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