JACK DANIEL DISTILLERY v. OLSEN


716 S.W.2d 496 (1986)

JACK DANIEL DISTILLERY, LEM MOTLOW PROP., INC., Appellant, v. Martha OLSEN, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee, at Nashville.

September 8, 1986.


Attorney(s) appearing for the Case

Paul S. Parker, A. Scott Derrick, Dodson, Harris, Robinson & Aden, Nashville, for appellant.

J. Robert Walker, Asst. Atty. Gen., W.J. Michael Cody, Atty. Gen., for appellee.


OPINION

COOPER, Justice.

The issue in this appeal is whether the filing of a complaint attacking the legality of tax rates within six months of the first payment of the tax made under protest is sufficient to recover all subsequent assessments paid under protest. The chancellor held that it was not, that payment for each tax period was the basis for a separate action and that suit for the recovery of each tax payment must be filed within the time allowed...

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