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SHELBY COUNTY v. KING

620 S.W.2d 493 (1981)

SHELBY COUNTY, Tennessee, Appellant, v. John K. KING, Commissioner of Revenue for the State of Tennessee, Appellee.

Supreme Court of Tennessee, at Jackson.

Petition to Rehear Denied September 21, 1981.

Attorney(s) appearing for the Case

Leo Bearman, Jr., Memphis, for appellant.

Joe C. Peel, Asst. State Atty. Gen., Nashville, for appellee.

OPINION

ROSS W. DYER, Special Justice.

Appellant, pursuant to T.C.A. 67-2303 et seq. sues to recover use taxes, penalty and interest paid under protest.

This court has jurisdiction state revenue being the principal matter involved. State v. Brown, 171 Tenn. 612, 106 S.W.2d 861 (1937).

This case came to this court from the action of the trial judge in dismissing Appellant's complaint, upon motion, under Rule 12.02 Tennessee Rules of...

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