COPAS v. TIDWELL


601 S.W.2d 708 (1980)

Nordean S. COPAS and wife, Edith M. Copas, Plaintiffs-Appellants, v. George M. TIDWELL, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee.

July 7, 1980.


Attorney(s) appearing for the Case

William L. Rosenberg, Denney, Lackey & Chernau, Nashville, for plaintiffs-appellants.

William B. Hubbard, Deputy Atty. Gen., William M. Leech, Jr., Atty. Gen., Nashville, for defendant-appellee.


OPINION

HARBISON, Justice.

The single issue presented on this appeal is whether sales tax liens, notices of which were filed pursuant to T.C.A. § 67-3033, have priority over rights created by a subsequently recorded installment deed. The Chancellor sustained the priority of the sales tax lien. After consideration of the issues, we affirm his decision.

It is the insistence of appellants, who purchased real property from a delinquent taxpayer...

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