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MENEFEE CRUSHED STONE CO. v. TAYLOR

760 S.W.2d 223 (1988)

MENEFEE CRUSHED STONE CO., INC., Plaintiff-Appellee, v. Dudley W. TAYLOR, Commissioner of Revenue for the State of Tennessee and Successor to Kathryn B. Celauro and Donald W. Jackson, and W.J. Michael Cody, Attorney General and Reporter for the State of Tennessee, Defendants-Appellants.

Court of Appeals of Tennessee, Middle Section, at Nashville.

Application for Permission to Appeal Denied October 31, 1988.

Attorney(s) appearing for the Case

W.W. Berry, William W. Berry, Jr., Bass, Berry & Sims, Nashville, for plaintiff-appellee.

W.J. Michael Cody, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., William E. Young, Asst. Atty. Gen., Nashville, for defendants-appellants.

Application for Permission to Appeal Denied by Supreme Court October 31, 1988.

OPINION

LEWIS, Judge.

This is an appeal by the defendant, Dudley W. Taylor, Commissioner of Revenue for the State of Tennessee, from the Chancellor's judgment ordering the return of severance taxes paid under protest by plaintiff after finding the Commissioner could not impose a severance tax on plaintiff for limestone quarried by plaintiff before July 8, 1985. The Chancellor...

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