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J.C. PENNEY CO., INC. v. OLSEN

796 S.W.2d 943 (1990)

J.C. PENNEY COMPANY, INC., Plaintiff/Appellant, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant/Appellee.

Supreme Court of Tennessee, at Nashville.

September 10, 1990.

Attorney(s) appearing for the Case

James C. Gooch, Michael D. Sontag, Bass, Berry & Sims, Nashville, for plaintiff/appellant.

Charles W. Burson, Atty. Gen. & Reporter, Daryl J. Brand, Asst. Atty. Gen., Nashville, for defendant/appellee.

OPINION

O'BRIEN, Justice.

J.C. Penney Company, Inc., appellant, is a Delaware corporation having its principal place of business in the City of New York. During all pertinent times appellant operated a chain of at least 33 retail stores in the State of Tennessee and also operated a catalog mail-order business. To advertise its merchandise, and to promote and facilitate purchases of this merchandise by Tennessee...

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