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  5. 949 S.W.2d 690 (1997)
 

HEATH v. CRESON

949 S.W.2d 690 (1997)

Eddie HEATH, Plaintiff/Appellant, v. Jayne S. CRESON, Waylon Wininger, and Pat Hutchinson, Defendants/Appellees. A.C. Gilless, Defendant.

Court of Appeals of Tennessee, Western Section, at Jackson.

Application for Permission to Appeal Denied June 2, 1997.

Attorney(s) appearing for the Case

Eddie Heath, Memphis, pro se.

Donnie E. Wilson, Paul A. Robinson, Jr., Memphis, for Defendants/Appellees.

Application for Permission to Appeal Denied by Supreme Court June 2, 1997.

OPINION

LILLARD, Judge.

In this action, Plaintiff Eddie Heath ("Heath") filed a pro se complaint for declaratory judgment to determine whether he provides a taxable service under the Business Tax Act. Heath brought suit against A.C. Gilless ("Gilless"), the Shelby County Sheriff, and Jayne S. Creson ("Creson"), the Shelby County Clerk, as well as two employees of the Shelby...

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