STEWART TITLE GUAR. CO. v. McREYNOLDS


886 S.W.2d 233 (1994)

STEWART TITLE GUARANTY COMPANY, a Texas Corporation, Plaintiff/Appellant, v. Elaine A. McREYNOLDS, Commissioner of Commerce and Insurance, State of Tennessee, Defendant/Appellee.

Court of Appeals of Tennessee, Middle Section at Nashville.

Permission to Appeal Denied October 3, 1994.


Attorney(s) appearing for the Case

Lewis R. Donelson, John R. Gregory, Sheila Jordan Cunningham, Heiskell, Donelson, Bearman, Adams, Williams & Caldwell, Memphis, for plaintiff/appellant.

Charles W. Burson, Atty. Gen. & Reporter, Joe C. Peel, Asst. Atty. Gen., Nashville, for defendant/appellee.


Permission to Appeal Denied by Supreme Court October 3, 1994.

OPINION

CANTRELL, Judge.

Stewart Title Guaranty Company filed an action in the Chancery Court of Davidson County seeking a refund of risk rate and retaliatory taxes assessed by the Tennessee Department of Commerce and Insurance. The chancellor dismissed the claim, holding that jurisdiction for tax refunds was given to the Tennessee Claims Commission. Stewart Title asserts on appeal...

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