H.D. LESSORS, INC. v. TIDWELL


544 S.W.2d 611 (1976)

H.D. LESSORS, INC., Appellant, v. George M. TIDWELL, Commissioner of Revenue, Appellee.

Supreme Court of Tennessee.

December 20, 1976.


Attorney(s) appearing for the Case

Hubert A. McBride, Edward M. Kaplan, G. Keith Rogers, Jr., Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, for appellant.

R.A. Ashley, Atty. Gen., Everett H. Falk, Asst. Atty. Gen., Nashville, for appellee.


OPINION

HENRY, Justice.

This action was brought by a Tennessee corporation, seeking to recover excise tax and interest paid under protest, with respect to fiscal years 1968-1970 and 1973. The sole issue presented is the right of the corporation to use the apportionment formula, as contained in § 67-2706, T.C.A., on the basis of its "doing business in Tennessee and elsewhere". The Chancellor decided adversely to the corporation and we concur in his conclusion...

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