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EXCHANGE MUT. INS. CO. v. OLSEN

667 S.W.2d 62 (1984)

EXCHANGE MUTUAL INSURANCE COMPANY, Plaintiff-Appellant, v. Martha OLSEN, Commissioner of Revenue, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

March 26, 1984.

Attorney(s) appearing for the Case

Gary S. Rubenstein, Nashville, for plaintiff-appellant.

William M. Leech, Jr., Atty. Gen., Charles L. Lewis, Asst. Atty. Gen., Nashville, of counsel, for defendant-appellee.

OPINION

DROWOTA, Justice.

This is an action to recover taxes incurred upon the sale of alcoholic beverages for consumption on the premises. The Plaintiff-Appellant, Exchange Mutual Insurance Company, acting as surety for The Fiddler of Memphis, Inc., d/b/a Fiddler Restaurant and Delicatessen and d/b/a Antoinette's Restaurant and Lounge, paid the Defendant-Appellee, Martha B. Olson, Commissioner of Revenue, the sum of $834.10 under protest. Exchange Mutual...

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