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ITEL CONTAINERS INTERNATIONAL CORP. v. CARDWELL

814 S.W.2d 29 (1991)

ITEL CONTAINERS INTERNATIONAL CORPORATION, Plaintiff/Appellant, v. Charles E. CARDWELL, Commissioner of Revenue, State of Tennessee, Defendant/Appellee.

Supreme Court of Tennessee, at Nashville.

April 22, 1991.

Attorney(s) appearing for the Case

Phillip W. Collier, James C. Seiffert, T. Morgan Ward, Jr., Louisville, James C. Gooch, Michael D. Sontag, Nashville, for plaintiff-appellant.

Charles W. Burson, Atty. Gen. and Reporter, Daryl J. Brand, Asst. Atty. Gen., Nashville, for appellee.

Charles A. Trost, Nashville, Edward A. Woolley, Bedford, N.Y., for amicus curiae Institute of Intern. Container Lessors.

OPINION

ANDERSON, Justice.

This case presents the question whether Tennessee may constitutionally impose a sales tax upon the transfer of possession in Tennessee of domestically-owned cargo containers used exclusively in international commerce. The Chancellor held that the imposition of such a tax is constitutionally permissible. We agree and affirm.

The facts were stipulated at trial as follows:

Itel Containers International Corporation...

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