1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 762 S.W.2d
  5. 762 S.W.2d 107 (1988)
 

ALUMINUM CO. OF AMERICA v. CELAURO

762 S.W.2d 107 (1988)

ALUMINUM COMPANY OF AMERICA, Plaintiff-Appellant, v. Kathryn B. CELAURO, Commissioner of Revenue of the State of Tennessee, Defendant-Appellee. NORTH AMERICAN ROYALTIES, Plaintiff-Appellant, v. Kathryn B. CELAURO, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Knoxville.

Rehearing Denied December 5, 1988.

Attorney(s) appearing for the Case

Jackson C. Kramer, Wayne R. Kramer, Knoxville, for plaintiff-appellant Aluminum Co. of America (Kramer, Rayson, McVeigh, Leake & Rodgers, Knoxville, of counsel).

John P. Gaither, S. Gale Graham, Mark P. Kelly and Douglas E. Peck, Chattanooga, for plaintiff-appellant North American Royalties.

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

OPINION

HARBISON, Chief Justice.

These separate actions were filed by taxpayers in 1986 seeking refund of taxes paid during the years 1983 to 1985. None of the payments were made under protest. Both taxpayers contended that certain provisions of 1986 Tenn.Public Acts, chapter 749, authorized the institution of the actions without the requirement of payment under protest. Considering the cases independently, the Chancellor in each case held that the 1986...

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