PEARLE HEALTH SERVICES, INC. v. TAYLOR


799 S.W.2d 655 (1990)

PEARLE HEALTH SERVICES, INC., Plaintiff-Appellant, v. Dudley TAYLOR, Commissioner of Revenue for the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

April 16, 1990.


Attorney(s) appearing for the Case

Joseph W. Gibbs, Patricia Head Moskal, Boult, Cummings, Conners & Berry, Nashville, for plaintiff-appellant.

Charles W. Burson, Atty. Gen. and Reporter, William P. Sizer, Asst. Atty. Gen., Nashville, for defendant-appellee.


OPINION

DROWOTA, Chief Justice.

In this case the Plaintiff seeks refunds for taxes paid under protest for the time period September 1983 through October 1985. The taxpayer contends that it is entitled to a refund for several reasons. First, the taxpayer asserts that it did not exercise a taxable privilege within the meaning of T.C.A. § 67-6-201. The taxpayer also contends that the State of Tennessee assessed the incorrect type of tax against it by assessing...

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