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COMMERCE UNION BANK v. STATE BD OF EQUALIZATION

615 S.W.2d 151 (1981)

COMMERCE UNION BANK OF CHATTANOOGA et al., Plaintiffs-Appellees, v. STATE BOARD OF EQUALIZATION, Defendant-Appellant.

Supreme Court of Tennessee.

May 4, 1981.

Attorney(s) appearing for the Case

Robert J. Warner, Jr., Mary V. Anderson, Nashville, for plaintiffs-appellees.

Charles L. Lewis, Asst. Atty. Gen., Nashville, for defendant-appellant.

OPINION

HARBISON, Chief Justice.

Involved in this case is the interpretation of an excise tax on bank earnings enacted in 1977 and codified in T.C.A. §§ 67-751 to -763. The principal issue between the parties is the interpretation and application of a credit for new banks provided in T.C.A. § 67-753.

Although the tax has been referred to in the record as an intangible property tax and although...

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