PORTER BROWN LIMESTONE CO., INC. v. OLSON


648 S.W.2d 242 (1982)

PORTER BROWN LIMESTONE COMPANY, INC., Appellee, v. Martha B. OLSON, Commissioner of Revenue, Appellant.

Supreme Court of Tennessee, at Nashville.

Order April 11, 1983.


Attorney(s) appearing for the Case

William M. Leech, Jr., Atty. Gen., Charles L. Lewis, Asst. Atty. Gen., Nashville, for appellant.

J. Travis Price, Springfield, for appellee.


OPINION

FONES, Chief Justice.

This is a direct appeal of a state revenue case by the Commissioner of Revenue from a judgment for the taxpayer. The trial judge held that the taxes were due but invoked the doctrine of estoppel because in a prior audit or audits the State had not taxed similar transactions.

Most of the sales taxes involved in this suit were assessed on sales made by plaintiff to J.A. Hadley Construction Company and delivered to a road...

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