NAVARRE CORPORATION v. TIDWELL


524 S.W.2d 647 (1975)

The NAVARRE CORPORATION, Appellant-Plaintiff, v. George M. TIDWELL, Commissioner of Revenue, State of Tennessee, Appellee-Defendant.

Supreme Court of Tennessee.

June 16, 1975.


Attorney(s) appearing for the Case

Witt, Gaither, Richardson, Henniss & Whitaker, Chattanooga, for appellant-plaintiff.

Everett H. Falk, Asst. Atty. Gen., Nashville, for appellee-defendant; R.A. Ashley, Jr., Atty. Gen., of counsel.


OPINION

HARBISON, Justice.

This action was filed by appellant, The Navarre Corporation, seeking to recover franchise and excise taxes, together with interest and penalty thereon, which had been paid under protest. The issue presented is whether or not appellant was doing business during the tax years in question "in Tennessee and elsewhere" so as to entitle it to use the apportionment formula for excise and franchise taxes contained in T.C.A. §§...

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