NORTHERN TELECOM, INC. v. OLSEN


679 S.W.2d 448 (1984)

NORTHERN TELECOM, INC., Plaintiff-Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Nashville.

October 29, 1984.


Attorney(s) appearing for the Case

James C. Gooch, Carter R. Todd, Nashville, for plaintiff-appellee; Bass, Berry & Sims, Nashville, of counsel.

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


OPINION

BROCK, Justice.

The taxpayer paid under protest sales taxes in the sum of $167,745.54 and brought this action to recover the same asserting that the transaction taxed was not a sale within the meaning of the sales tax statutes. The Chancellor determined the issue in favor of the plaintiff taxpayer, holding that the transfer in question was made without consideration and, therefore, was not a sale within the meaning of the sales tax statutes.

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