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OLIVER v. KING

612 S.W.2d 152 (1981)

Spence OLIVER, d/b/a Albert Pick Motel, Plaintiff-Appellant, v. John K. KING, Commissioner of Revenue and William M. Leech, Attorney General for the State of Tennessee, Defendants-Appellees.

Supreme Court of Tennessee.

Rehearing Denied March 9, 1981.

Attorney(s) appearing for the Case

Joe I. Majors, Knoxville, Walter H. Stephenson, II, Nashville, for plaintiff-appellant.

William M. Leech, Jr., Atty. Gen., Jim G. Creecy, Deputy Atty. Gen., Nashville, for defendants-appellees.

OPINION

FONES, Justice.

The issue that disposes of this case on appeal is whether imposition of both the tax for engaging in the business of selling alcoholic beverages at retail for consumption on the premises pursuant to T.C.A. § 57-1571 and the Retailers Sales Tax pursuant to T.C.A. § 67-3001 et seq. constitutes impermissible double taxation. The Chancellor held that even if double taxation on the same privilege...

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