DATTELL v. TIDWELL


512 S.W.2d 550 (1974)

Samuel DATTELL and Waldat Real Estate Company, Inc. v. George M. TIDWELL, Commissioner of Revenue, State of Tennessee.

Supreme Court of Tennessee.

July 15, 1974.


Attorney(s) appearing for the Case

David M. Pack, Atty. Gen., Everett H. Falk, Asst. Atty. Gen., for appellant.

Theodore E. Carver, Thomas, Halliburton & Ballin, Memphis, for appellees.


OPINION

McCANLESS, Judge.

This is a suit by a corporation and by one claiming to own all its property to recover $20,748.60, together with interest on that amount, paid under protest to satisfy an assessment by the Commissioner of Revenue of the privilege tax on net earnings, known as the Excise Tax and imposed on corporations engaged in business in Tennessee. This tax is based on the net earnings of corporations and is levied under the authority of Title...

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