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  5. 717 S.W.2d 873 (1986)
 

FEDERAL EXP. CORP. v. TENN. STATE BD. EQUALIZATION

717 S.W.2d 873 (1986)

FEDERAL EXPRESS CORP., Appellee, v. TENNESSEE STATE BOARD OF EQUALIZATION and Tennessee Assessment Appeals Commission, Appellants.

Supreme Court of Tennessee, at Nashville.

October 6, 1986.

Attorney(s) appearing for the Case

Joe C. Peel, Ass't Atty. Gen., W.J. Michael Cody, Atty. Gen., Nashville, for appellants.

Waring Cox, Saul C. Belz and Earl J. Achwarz, Memphis, for appellee.

OPINION

COOPER, Justice.

The application for permission to appeal was granted to review the holding of the Court of Appeals that Federal Express Corporation was not a "public utility" within the definition set forth in T.C.A. § 67-5-501(8), and the concomittant holding that personal property of Federal Express was to be assessed at the 30% commercial and industrial rate rather than the 55% public utility rate.

In 1979, the tax period in question...

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