SOUTH CENT. BELL TELEPHONE CO. v. OLSEN


669 S.W.2d 649 (1984)

SOUTH CENTRAL BELL TELEPHONE COMPANY, Plaintiff-Appellant, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

April 23, 1984.


Attorney(s) appearing for the Case

Raymond Whiteaker, Jr., W.W. Berry, Nashville, for plaintiff-appellant.

Gregory L. Nelson, Asst. Atty. Gen., for defendant-appellee; William M. Leech, Jr., Atty. Gen. & Reporter, of counsel.

F. Allan Kelley, Kingsport, John W. Kelley, Nashville, amicus curiae.


OPINION

HARBISON, Justice.

This revenue case involves the tax base for the state gross receipts tax on telephone and telegraph companies levied in T.C.A. § 67-4-407.1

A brief amicus curiae has also been filed on behalf of a public utility subject to the gross receipts tax levied in T.C.A. § 67-4-406.2 Other telephone companies than appellant are also represented by amici curiae....

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