FIRST AMERICAN NATIONAL BANK OF KNOXVILLE (Park National Bank), Plaintiff-Appellant,
v.
Martha B. OLSEN, Commissioner of Revenue for the State of Tennessee, Defendant-Appellee.
Supreme Court of Tennessee, at Knoxville.https://leagle.com/images/logo.png
November 23, 1987.
November 23, 1987.
Attorney(s) appearing for the Case
Donald F. Paine, D. Michael Swiney, T. Harold Pinkley, Paine, Swiney, and Tarwater, Knoxville, for appellant.
John C. Speer, Charles T. Tuggle, Jr., William H.D. Fones, Jr., Heiskell, Donelson, Bearman, Adams, Williams, and Kirsch, P.C., Memphis, for Amici Curiae: First Tennessee Bank Nat. Ass'n.
Stephen K. Rush, G. Michael Yopp, Paula W. Reed, Farris, Warfield & Kanaday, Nashville, for Third Nat. Bank.
Robert J. Warner, Steven L. Gill, Dearborn & Ewing, Nashville, for Commerce Union Bank.
W.J. Michael Cody, Atty. Gen. and Reporter, Joe C. Peel, Asst. Atty. Gen., Nashville, for appellee.
Supreme Court of Tennessee, at Knoxville.
OPINION
DROWOTA, Justice.
In this tax refund suit, involving two consolidated cases,1 Plaintiff seeks a refund of corporate excise taxes paid under protest for the tax year 1983. Plaintiff contends that the amended excise tax, T.C.A. §§ 67-4-801, et seq., violates 31 U.S.C. § 3124(a) and impairs the obligation of a contract. Further, Plaintiff alleges that the trial court erred in disallowing the calculation...
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