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P & P ENTERPRISES, INC. v. CELAURO

733 S.W.2d 878 (1987)

P & P ENTERPRISES, INC., d/b/a New Image Tans, Plaintiff-Appellee, v. Katherine B. CELAURO, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Jackson.

July 20, 1987.

Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen., Charles L. Lewis, Deputy Atty. Gen., and H. Rowan Leathers, III, Asst. Atty. Gen., Nashville, for defendant-appellant.

Paul F. Rice, Rice & Rice, P.C., Jackson, for plaintiff-appellee.

OPINION

PER CURIAM.

Plaintiff-Appellee, P & P Enterprises, Inc., d/b/a New Image Tans, brought suit for recovery of amusement tax, penalty and interest thereon, assessed by the Department of Revenue. The Defendant-Appellant, Commissioner of Revenue, appeals from the judgment entered against her in the Chancery Court of Madison County. The Chancellor found that "Plaintiff's tanning bed operation is not a taxable amusement pursuant to T.C.A. § 67...

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