OPINION
HARBISON, Justice.
Although there were other issues involved in the trial court, the single issue presented on appeal of this case is the proper rate of interest payable upon a deficiency assessment of excise taxes. Particularly involved is the interpretation of T.C.A. § 67-1-801(a)(2).
The facts of the case were stipulated. The Chancellor held that appellee was liable for additional corporate excise taxes for the years 1971, 1972 and...
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