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DACCO, INC. v. HUDDLESTON

891 S.W.2d 920 (1994)

DACCO, INC., Plaintiff-Appellant, v. Joe B. HUDDLESTON, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Court of Appeals of Tennessee, Middle Section.

Permission to Appeal Denied January 30, 1995.

Attorney(s) appearing for the Case

H. Rown Leathers, III, Manier, Herod, Hollabaugh & Smith, Nashville, for plaintiff-appellant.

Charles W. Burson, Atty. Gen. and Reporter, and Daryl J. Brand, Sr. Counsel, Office of Atty. Gen., Tax Div., Nashville, for defendant-appellee.

Permission to Appeal Denied by Supreme Court January 30, 1995.

FRANKS, Judge.

OPINION

In this action to recover taxes paid under protest, the Trial Court ruled in favor of the Commissioner that $64,678.00 in excise taxes paid under protest had been due and owing to the State.

The Chancellor in finding for the Commissioner, held that the Commissioner's interpretation of T.C.A. § 67-4-8171 was correct...

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