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MIDLAND BANK & TRUST CO. v. OLSEN

717 S.W.2d 580 (1986)

MIDLAND BANK & TRUST COMPANY, Union Planters National Bank, National Bank of Commerce, Commercial and Industrial Bank, Appellees, v. Martha B. OLSEN, Commissioner of the Department of Revenue, for the State of Tennessee, appellant.

Supreme Court of Tennessee, at Jackson.

September 29, 1986.

Attorney(s) appearing for the Case

David C. Scruggs, Andrew H. Raines, Frank N. Carney, Evans, Petree, Cobb & Edwards, Memphis, for appellees.

W.J. Michael Cody, Atty. Gen. & Reporter, Joe C. Peel, Asst. Atty. Gen., Nashville, for appellant.

OPINION

FONES, Justice.

The Commissioner of Revenue appeals from a decree of the trial court awarding four Memphis banks recovery of 1982 corporate excise taxes, paid under protest, attributable to the inclusion of interest earned on obligations of the United States.

That result was mandated by the decision of the United States Supreme Court in Memphis Bank & Trust v. Garner, 459 U.S. 392, 103 S.Ct. 692...

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