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SEAGLE-PADDOCK POOLS OF MEMPHIS, INC. v. BENSON

503 S.W.2d 93 (1973)

SEAGLE-PADDOCK POOLS OF MEMPHIS, INC., Appellant, v. Thomas D. BENSON, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

September 17, 1973.

Attorney(s) appearing for the Case

Thomas F. Johnston, J. Thomas Lowry, Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, for appellant.

David M. Pack, Atty. Gen., Milton P. Rice, Deputy Atty. Gen., Everett H. Falk, Asst. Atty. Gen., Nashville, for appellee.

OPINION

HUMPHREYS, Justice.

This is an appeal by Seagle-Paddock Pools of Memphis, Inc. from a judgment of the Davidson County Chancery Court denying a peremptory writ of mandamus which sought to compel the Commissioner of Revenue to refund taxes it had paid. Seagle-Paddock is a Tennessee corporation with its principal place of business in Memphis. It is engaged in the construction of swimming pools in Tennessee and other states. During the years 1965 and...

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