TIDWELL v. GOODYEAR TIRE & RUBBER COMPANY


520 S.W.2d 721 (1975)

George M. TIDWELL, Commissioner of Revenue for the State of Tennessee, Appellant, v. The GOODYEAR TIRE & RUBBER COMPANY, Appellee.

Supreme Court of Tennessee.

March 10, 1975.


Attorney(s) appearing for the Case

R.A. Ashley, Jr., Atty. Gen., Everett H. Falk, Asst. Atty. Gen., for appellant.

Tom Elam, Elam, Glasgow, Tanner & Acree, Union City, for appellee.


OPINION

HENRY, Justice.

This is a suit brought pursuant to Sec. 67-2303 et seq., T.C.A., to recover a statutory penalty, paid under protest, and assessed for non-payment of taxes under the Tennessee Sales and Use Tax Act.

The trial judge awarded judgment for the full amount of the penalty, together with interest thereon. Appellant, who is sued solely in his official capacity, has perfected an appeal.<...

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