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BILL'S INSTIT. COMMISSARY v. SHELBY COUNTY

584 S.W.2d 805 (1979)

BILL'S INSTITUTIONAL COMMISSARY CORPORATION, Plaintiff-Appellant, v. SHELBY COUNTY, a Political Subdivision of the State of Tennessee, Robert M. Gray, County Court Clerk of Shelby County, Tennessee, Riley C. Garner, County Trustee for Shelby County, Tennessee, and William C. Boyd, Assessor of Property for Shelby County, Tennessee, Defendants-Appellees.

Court of Appeals of Tennessee, Western Section.

Certiorari Denied August 13, 1979.

Attorney(s) appearing for the Case

Marx J. Borod and Don M. Roman, Rosenfield, Borod, Bogatin & Kremer, P.C., Memphis, for plaintiff-appellant.

George T. Lewis, Jr., County Atty., Carl N. Stokes, Delinquent Tax Atty., Britton Lamb, Asst. County Atty., Memphis, for defendants-appellees.

Certiorari Denied by Supreme Court August 13, 1979.

OPINION

LEWIS, Judge.

Plaintiff sued to recover county property taxes paid on exempt tangible personal property for the years 1973-1977, inclusive.

Defendants filed a motion to dismiss the complaint, which the Chancellor sustained.

Plaintiff is a Mississippi corporation with a distribution facility in Memphis, Tennessee. It filed tangible personal property tax schedules, pursuant...

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