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J.C. PENNEY NAT. BANK v. JOHNSON

19 S.W.3d 831 (1999)

J.C. PENNEY NATIONAL BANK, Plaintiff/Appellant, v. Ruth E. JOHNSON, Commissioner of Revenue, State of Tennessee, Defendant/Appellee.

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

Application for Permission to Appeal Denied May 8, 2000.

Attorney(s) appearing for the Case

Michael D. Sontag, Bryan W. Metcalf, Bass, Berry & Sims, PLC, Nashville, TN, for appellant.

Paul G. Summers, Attorney General & Reporter, Michael E. Moore, Solicitor General, Joe C. Peel, Senior Counsel Office of the Attorney General, Tax Division, Nashville, TN, for appellee.

Joseph W. Gibbs, Rebecca C. Blair, Boult, Cummings, Conners & Berry, PLC, Nashville, TN, Diann L. Smith, Committee on State Taxation, Washington, DC, Jeffrey A. Friedman, William D. Peltz, Bobby L. Burgner, Committee on State Taxation Washington, DC, for Amicus Curiae Committee on State Taxation.

John Robert Jacobson, Bowen, Riley, Warnock & Jacobson, Nashville, TN, Linda Arnsbarger, Paul H. Frankel, Neil I. Pomerantz, Thomas H. Steele, Morris & Foerster, LLP, Washington, DC, for Amicus Curiae Visa U.S.A. Inc. and Master-Card International, Inc.

Application for Permission to Appeal Denied by Supreme Court May 8, 2000.

HIGHERS, J.

The J.C. Penney National Bank appeals from the Chancery Court of Davidson County, which upheld the imposition of franchise and excise taxes against the Bank by the Tennessee Department of Revenue. For the reasons stated herein, we reverse the decision of the trial court.

Facts and Procedural History

At all relevant times, the J.C. Penney National...

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