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ACE OF CLUBS v. HUDDLESTON

872 S.W.2d 679 (1993)

The ACE OF CLUBS, a Tennessee limited partnership, Plaintiff/Appellant, v. Joe HUDDLESTON, Commissioner of Revenue, State of Tennessee, Defendant/Appellee.

Court of Appeals of Tennessee, Middle Section, at Nashville.

Permission to Appeal Denied February 22, 1994.

Attorney(s) appearing for the Case

H. Rowan Leathers, III, Manier, Herod, Hollabaugh & Smith, Nashville, for plaintiff/appellant.

Charles W. Burson, Atty. Gen. and Reporter, Pamela Bingham Broussard, Asst. Atty. Gen., Nashville, for defendant/appellee.

Permission to Appeal Denied by Supreme Court February 22, 1994.

OPINION

CANTRELL, Judge.

This is a dispute with the Tennessee Department of Revenue over the amount of alcoholic beverage and sales taxes due from the taxpayer. The Chancery Court of Davidson County denied any refund of the taxes paid to satisfy the department's assessment. We affirm.

I.

The taxpayer runs a nightclub in Nashville. In addition to selling food...

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