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WOODS v. PHILLIPS

558 S.W.2d 825 (1977)

Jayne Ann WOODS, Commissioner of Revenue, State of Tennessee, et al., Appellants, v. Earl PHILLIPS and Raymond Pennington, d/b/a Pennington & Jones Trucking Company, Appellee.

Supreme Court of Tennessee.

December 5, 1977.

Attorney(s) appearing for the Case

David S. Weed, Asst. Atty. Gen., Nashville, for appellants; Brooks McLemore, Jr., Atty. Gen., Nashville, of counsel.

George H. Buxton, Jr., Buxton, Lain & Buxton, Oak Ridge, for appellees.

OPINION

BROCK, Justice.

This is a suit for the recovery of motor vehicle license taxes paid under protest. The Chancellor ordered a refund and the Commissioner of Revenue appealed.

The taxpayers are engaged in the business of hauling coal by means of trucks operated as private carriers under special zone licenses ("zone tags") authorized by T.C.A., § 59-423(G) which entitled them to favorable tax rates. The State alleged that certain of the...

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