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SKY TRANSPO, INC. v. CITY OF KNOXVILLE

703 S.W.2d 126 (1985)

SKY TRANSPO, INC., Appellee, v. CITY OF KNOXVILLE, Appellant.

Supreme Court of Tennessee, at Knoxville.

December 30, 1985.

Attorney(s) appearing for the Case

Courtney N. Pearre, Louis Hofferbert, Knoxville, for appellant.

H. Rowan Leathers, Asst. Atty. Gen., W.J. Michael Cody, Atty. Gen. & Reporter, for amicus Com'r of Revenue.

G. Wendell Thomas, Jr., Gail M. Good, Kennerly, Montgomery & Finley, Knoxville, for appellee.

OPINION

FONES, Justice.

Plaintiff, Sky Transpo, which owned and operated the gondola and chair lift system at the 1982 World's Fair, initiated this action in the Chancery Court of Knox County, Tennessee seeking a refund of taxes paid the City of Knoxville under protest. The trial court concluded that the City properly imposed the taxes and that plaintiff was not entitled to recover. The Court of Appeals reversed and rendered judgment for plaintiff for the...

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