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ANGEL v. JACKSON

724 S.W.2d 736 (1987)

Samuel J. ANGEL, d/b/a Pikeville Package Store, and Dee Angel, d/b/a Ease In Ease Out Package Store, Plaintiffs-Appellants, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Knoxville.

February 9, 1987.

Attorney(s) appearing for the Case

J. Arnold Fitzgerald, Dayton, for plaintiffs-appellants.

W.J. Michael Cody, Atty. Gen., Daryl J. Brand, Asst. Atty. Gen., Nashville, for defendant-appellee.

OPINION

HERSCHEL P. FRANKS, Special Justice.

Plaintiffs' suit to enjoin the commissioner from collecting taxes assessed upon plaintiffs' businesses for the sale of alcoholic beverages was dismissed by the trial court. The judge held he was without subject matter jurisdiction,1 but issued an order enjoining the commissioner from forcing payment of the taxes pending this appeal.

According to the complaint, plaintiffs own...

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