QUAKER OATS CO. v. JACKSON


745 S.W.2d 269 (1988)

The QUAKER OATS COMPANY, Plaintiff/Appellee, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant/Appellant.

Supreme Court of Tennessee, at Jackson.

Rehearing Denied February 16, 1988.


Attorney(s) appearing for the Case

William H.D. Fones, Jr., Eugene J. Podesta, Jr., Memphis, for plaintiff/appellee.

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


OPINION

BROOKS McLEMORE, Chancellor (Ret.), Special Judge by Designation.

The trial court ordered a refund of sales and use taxes paid under protest by plaintiff-appellee, Quaker Oats Company, hereinafter designated plaintiff, based upon a finding that the material taxed was "consumed" by plaintiff. The Tennessee Commissioner of Revenue has appealed and we reverse.

The Commissioner assessed the sales and use tax on a catalyst, 5% palladium on alumina...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases