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CARL CLEAR COAL CORP. v. HUDDLESTON

850 S.W.2d 140 (1992)

CARL CLEAR COAL CORPORATION, Plaintiff-Appellee, v. Joe HUDDLESTON, Commissioner, Department of Revenue, State of Tennessee, Defendant-Appellant.

Court of Appeals of Tennessee, Eastern Section.

Permission to Appeal Denied March 22, 1993.

Attorney(s) appearing for the Case

Charles W. Burson, Atty. Gen., and William E. Young, Asst. Atty. Gen., Nashville, for defendant-appellant.

David L. Buuck, with Claiborne, Davis, Buuck & Hurley, Knoxville, for plaintiff-appellee.

Permission to Appeal Denied by Supreme Court March 22, 1993.

OPINION

SANDERS, Presiding Judge.

The Defendant Commissioner has appealed from a summary judgment for the Plaintiff holding it was not the intent of the legislature for the Commissioner to use the purchase price paid by the mining operator as royalties to the owner of the coal as the basis for determining the value of "property used" pursuant to T.C.A. § 67-4-906(a)(1), (3)(A).

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