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WORRALL v. KROGER CO.

545 S.W.2d 736 (1977)

R.E. WORRALL, County Court Clerk for Davidson County, Tennessee, et al., Appellants, v. The KROGER CO., an Ohio Corporation, Appellee.

Supreme Court of Tennessee.

January 17, 1977.

Attorney(s) appearing for the Case

Robert W. Rutherford, Dept. of Law of Metropolitan Government, William J. Haynes, Jr., Asst. Atty. Gen., Brooks McLemore, Jr., Atty. Gen., Nashville, for appellants.

W.W. Berry, James C. Gooch, Nashville, for appellee.

OPINION

COOPER, Chief Justice.

This appeal is from a decree of the Chancery Court of Davidson County that the Kroger Company can offset all personal property taxes paid the Metropolitan Government of Nashville and Davidson County against the gross receipts tax owed by Kroger to Metro under the Business Tax Act.

The Kroger Company filed this action against R.E. Worrall, the County Court Clerk of Davidson County, seeking a refund of gross receipts...

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