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DIXON v. KING

655 S.W.2d 900 (1983)

Eva Stella DIXON, Plaintiff, v. John KING, Commissioner of Revenue, State of Tennessee, Defendant.

Supreme Court of Tennessee.

Opinion on Petition to Rehear September 6, 1983.

Attorney(s) appearing for the Case

Charles A. Walt, Memphis, for plaintiff.

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

OPINION

FONES, Chief Justice.

This is a direct appeal by plaintiff, Eva Dixon, from an adverse decision of the Chancery Court in a suit to recover sales taxes paid under protest more than six years after the taxes were due and tax lien filed.

I.

There was no testimony adduced in this case. A two paragraph stipulation was filed, with copies of two recorded tax liens attached as exhibits thereto.

The stipulation revealed that on the...

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