VOLUNTEER STRUCTURES, INC. v. OLSEN


640 S.W.2d 221 (1982)

VOLUNTEER STRUCTURES, INC., Appellant, v. Martha B. OLSEN, Commissioner of Revenue for the State of Tennessee, et al., Appellees.

Supreme Court of Tennessee.

October 18, 1982.


Attorney(s) appearing for the Case

Hugh C. Howser, Sr., Hugh C. Howser, Jr., Edmund W. Turnley, III, Howser, Thomas, Summers, Binkley & Archer, Nashville, for appellant.

Kathryn Behm Celauro, Asst. Atty. Gen., William M. Leech, Jr., Atty. Gen., Nashville, for appellees.


OPINION

PER CURIAM.

This appeal presents the primary question: Is the action of the Commissioner of Revenue denying a claim for refund of sales and use taxes paid subject to judicial review under the Tennessee Uniform Administrative Procedures Act? The chancellor held it was not and dismissed appellant's petition. We affirm the action of the chancellor.

Volunteer Structures, Incorporated filed a claim with the Commissioner of Revenue for refund of...

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