PARKRIDGE HOSPITAL, INC. v. WOODS


561 S.W.2d 754 (1978)

PARKRIDGE HOSPITAL, INC., Appellant, v. Jayne Ann WOODS, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

February 13, 1978.


Attorney(s) appearing for the Case

Roger W. Dickson, Carl E. Hartley, Stophel, Caldwell & Heggie, Chattanooga, for appellant.

Brooks McLemore, Jr., Atty. Gen., Jim G. Creecy, Asst. Atty. Gen., Nashville, for appellee.


OPINION

HENRY, Chief Justice.

In this civil action for recovery of sales and use taxes paid under protest, the sole issue is whether human blood is "tangible personal property" subject to sale or use tax. The Chancellor responded in the affirmative. We agree.

We adopt the opinion of the Chancellor as the opinion of the Court. It reads, in pertinent part, as follows:

The plaintiff is a domestic corporation, with its principal place of business...

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