BENEVOLENT PROTECTIVE ORDER OF ELKS v. OLSEN


669 S.W.2d 654 (1984)

BENEVOLENT PROTECTIVE ORDER OF ELKS, LODGE NO. 1279, Plaintiff/Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant/Appellant.

Supreme Court of Tennessee, at Jackson.

May 7, 1984.


Attorney(s) appearing for the Case

Joe C. Peel, Asst. Atty. Gen., Nashville, for defendant/appellant; William M. Leech, Jr., Atty. Gen., of counsel.

Thomas E. Harwood, Trenton, for plaintiff/appellee.


OPINION

HARBISON, Justice.

Appellee, a local chapter of a fraternal organization, brought this suit to recover retail alcoholic beverage and sales taxes paid under protest. The trial judge permitted recovery, holding that the taxpayer's own cash register receipts and supporting records were sufficient to justify a refund "unless there is some evidence of fraud on behalf of the taxpayer... ." It is conceded that there is no claim of fraud in the present case...

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