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UNITED CANNERS, INC. v. KING

696 S.W.2d 525 (1985)

UNITED CANNERS, INC., Appellee, v. John K. KING, Commissioner of Revenue, Appellant.

Supreme Court of Tennessee, Eastern Section, at Knoxville.

Rehearing Denied September 16, 1985.

Attorney(s) appearing for the Case

C. Blair Scoville, Asst. Atty. Gen., W.J. Michael Cody, Atty. Gen. and Reporter, of counsel, Nashville, for appellant.

John B. Phillips, Jr., Stophel, Caldwell & Heggie, P.C., of counsel, Chattanooga, for appellee.

OPINION

FONES, Justice.

This state revenue case involves the application of the exemption in T.C.A. § 67-4-309(b) extended to a transferee of the ownership of a business, the former owner of which has paid the privilege tax on bottlers imposed by T.C.A. § 67-4-402 for the full tax year in which the transfer was made.

Plaintiff, United Canners, Inc., initiated this action seeking a refund of the tax that was assessed by the commissioner...

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