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GRIFFITH MOTORS, INC. v. KING

641 S.W.2d 200 (1982)

GRIFFITH MOTORS, INC., Plaintiff-Appellant, v. John K. KING, Commissioner, Department of Revenue, State of Tennessee, and Martha B. Olsen, Commissioner, Department of Revenue, State of Tennessee, Defendants-Appellees.

Supreme Court of Tennessee.

November 1, 1982.

Attorney(s) appearing for the Case

John W. Emerson, Johnson City, for plaintiff-appellant.

J. Robert Walker, Asst. Atty. Gen., Nashville, for defendants-appellees; William M. Leech, Jr., Atty. Gen., of counsel.

OPINION

BROCK, Justice.

The issue presented is whether or not a taxpayer who asserts the invalidity of a tax liability assessed against him may pay only a portion thereof under protest and then, without paying the balance asserted to be due, sue to recover the partial payment thus made.

T.C.A., § 67-2303, provides:

"In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state...

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