1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 675 S.W.2d
  5. 675 S.W.2d 707 (1984)
 

KELLOGG CO. v. OLSEN

675 S.W.2d 707 (1984)

KELLOGG COMPANY, Plaintiff-Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Nashville.

September 10, 1984.

Attorney(s) appearing for the Case

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

Gregory L. Nelson, Asst. Atty. Gen., Nashville, for defendant-appellant; William M. Leech, Jr., Atty. Gen., Nashville, of counsel.

OPINION

BROCK, Justice.

The plaintiff brought this action to recover from the defendant Commissioner certain excise taxes paid under protest. The amount in controversy represents a reduction by the Commissioner of the dividends received deduction claimed by plaintiff pursuant to T.C.A., § 67-2704(b) [now § 67-4-805(b)(2)(A)]. The trial court held that plaintiff was entitled to the refund, and the Commissioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases