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SERVICE MERCHANDISE CO., INC. v. JACKSON

735 S.W.2d 443 (1987)

SERVICE MERCHANDISE COMPANY, INC., Appellant, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee, at Nashville.

August 17, 1987.

Attorney(s) appearing for the Case

Charles A. Trost, William H. Neely, Waller, Lansden, Dortch & Davis, Nashville, for appellant.

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

OPINION

COOPER, Justice.

Service Merchandise Company, Inc. filed this action seeking a refund of $149,329.29 in use taxes assessed against it for the period December 21, 1983, through December 31, 1984, which were paid under protest. Plaintiff also seeks the refund of the $37,337.33 penalty payment as well as interest in the amount of $19,910.07. The chancellor dismissed plaintiff's action. After review of the entire record, we affirm the decision of the...

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