NATIONAL GAS DISTRIBUTORS, INC. v. STATE


804 S.W.2d 66 (1991)

NATIONAL GAS DISTRIBUTORS, INC., Plaintiff/Appellee, v. STATE of Tennessee, and Dudley W. Taylor, Commissioner of Revenue, Defendant/Appellant.

Supreme Court of Tennessee, at Knoxville.

February 4, 1991.


Attorney(s) appearing for the Case

Donald K. Vowell, Rainwater, Humble and Vowell, Knoxville, for plaintiff/appellee.

Charles W. Burson, Atty. Gen. & Reporter, Charles L. Lewis, Deputy Atty. Gen., Pamela Bingham Broussard, Asst. Atty. Gen., Nashville, for defendant/appellant.


OPINION

O'BRIEN, Justice.

Plaintiff, National Gas Distributors, Inc., initiated this action against the State of Tennessee and the Commissioner of Revenue to recover taxes paid under protest assessed in accordance with T.C.A. § 67-4-405(a)(2).

The plaintiff, a domestic corporation located in Knoxville, Tennessee, is in the business of selling and distributing propane gas to residential customers within a 50 to 75 mile radius of Knoxville who...

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