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  5. 762 S.W.2d 560 (1988)
 

COPPER CELLAR CORP. v. JACKSON

762 S.W.2d 560 (1988)

The COPPER CELLAR CORP., Plaintiff/Appellant, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant/Appellee.

Supreme Court of Tennessee, at Knoxville.

December 5, 1988.

Attorney(s) appearing for the Case

Charles W. Swanson, Pryor, Flynn, Priest & Harber, Knoxville, for plaintiff/appellant.

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

OPINION

O'BRIEN, Justice.

This suit was brought to recover retail alcohol beverage tax paid under protest. The action was initiated before the State of Tennessee Claims Commission and was removed to the Chancery Court for Knox County pursuant to Sec. 9, Chapter 749 of Public Acts of 1986. The trial judge denied recovery.

Appellant operates a restaurant business in Knoxville, Tennessee, under the trade names of Copper Cellar and Cappuccino's. It is...

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