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STRATTON v. JACKSON

707 S.W.2d 865 (1986)

James STRATTON, Plaintiff-Appellant, v. Donald JACKSON, Commissioner of Revenue, Defendant-Appellee.

Supreme Court of Tennessee, at Knoxville.

March 24, 1986.

Attorney(s) appearing for the Case

Michael G. Hatmaker, Jacksboro, for plaintiff-appellant.

Michael W. Catalano, Asst. Atty. Gen., (W.J. Michael Cody, Atty. Gen. & Reporter, of counsel), Nashville, for defendant-appellee.

OPINION

DROWOTA, Justice.

This taxation case involves the application of T.C.A. § 57-4-301, known as the mixing bar tax. Plaintiff, James Stratton, challenges the applicability of the mixing bar tax and the method by which the Commissioner of Revenue determined the amount of his tax liability. This is a direct appeal from the judgment of the Campbell County Chancery Court denying Plaintiff recovery of taxes...

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