SUPER FLEA MARKET OF CHATTANOOGA v. OLSEN


677 S.W.2d 449 (1984)

SUPER FLEA MARKET OF CHATTANOOGA, INC., et al., Plaintiffs-Appellants, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, et al., Defendants-Appellees.

Supreme Court of Tennessee, at Knoxville.

October 1, 1984.


Attorney(s) appearing for the Case

William G. Schwall, Chattanooga, for plaintiffs-appellants.

William P. Sizer, Asst. Atty. Gen., Nashville, for defendants-appellees; W.J. Michael Cody, Atty. Gen. and Reporter, Memphis, of counsel.


OPINION

DROWOTA, Justice.

The single issue presented on appeal is the constitutionality of the business tax on exhibitors at "antique malls, flea markets, craft shows, antique shows, gun shows and auto shows." T.C.A. § 67-4-709(a)(5). The statute is challenged by an operator and certain exhibitors at a flea market located in Chattanooga. The Defendants are the Commissioner of Revenue of the State of Tennessee, the Hamilton County Court Clerk and the...

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