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WILLIAMS RENTALS, INC. v. TIDWELL

516 S.W.2d 614 (1974)

WILLIAMS RENTALS, INC., Appellant, v. George M. TIDWELL, Commissioner, Department of Revenue of the State of Tennessee, Appellee.

Supreme Court of Tennessee.

October 7, 1974.

Attorney(s) appearing for the Case

Cochran, Carey, Fleischer & Mullikin, Memphis, for appellant.

Milton P. Rice, Atty. Gen., John B. Hagler, Jr., Asst. Atty. Gen., Nashville, for appellee.

OPINION

PER CURIAM.

Williams Rentals, Inc., filed a complaint in the Chancery Court of Davidson County seeking the return of sales taxes paid to the State of Tennessee under protest. On considering a motion for summary judgment, the chancellor dismissed the complaint. Williams Rentals, Inc., appealed, insisting the chancellor erred "in holding that the State of Tennessee is not interfering with interstate commerce by assessing a tax on transactions where...

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