1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 590 S.W.2d
  5. 590 S.W.2d 455 (1979)
 

UNION PLANTERS NAT. BANK, ETC. v. WOODS

590 S.W.2d 455 (1979)

UNION PLANTERS NATIONAL BANK OF MEMPHIS and Memphis Bank and Trust Company, Appellees, v. Jayne Ann WOODS, Commissioner of the Department of Revenue for the State of Tennessee, Appellant.

Supreme Court of Tennessee.

December 3, 1979.

Attorney(s) appearing for the Case

William M. Leech, Jr., Atty. Gen. and Reporter, David S. Weed, Sr. Asst. Atty. Gen., Nashville, for appellant.

David C. Scruggs, Dale Woodall, Cobb, Edwards, Hamlet, Nichol & Woodall, Memphis, for appellees.

OPINION

COOPER, Justice.

This appeal presents the issue: Is Excise Tax Rule and Registration No. 1320-6-1.-22(a) (1974), as promulgated by the Commissioner of the Department of Revenue for the State of Tennessee, inconsistent with T.C.A. § 67-2701 (Supp. 1975), so that excise taxes collected pursuant to the regulation were erroneously assessed? The chancellor answered the issue in the affirmative, and awarded the respondent taxpayers a refund of excise...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases