HERALD v. JOHNSON


19 S.W.3d 241 (2000)

Margie HERALD, Allen Evans, and David Parris, Plaintiffs/Appellants, v. Ruth E. JOHNSON, in her capacity as Commissioner of Revenue for the State of Tennessee, Defendant/Appellee.

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

Permission to Appeal Denied June 5, 2000.


Attorney(s) appearing for the Case

Phillips M. Smalling, Byrdstown, TN, for plaintiffs/appellants.

Paul G. Summers, Attorney General & Reporter, Elizabeth A. Carnahan, Assistant Attorney General, Nashville, TN, for defendant/appellee.


Permission to Appeal Denied by Supreme Court June 5, 2000.

OPINION

BEN H. CANTRELL, Presiding Judge, M.S.

This is a dispute with the Tennessee Department of Revenue over whether the privilege tax set out at Tenn.Code Ann. § 67-4-410 is applicable where the appellants illegally sold sealed bottles of liquor for off premises consumption. The Chancery Court of Pickett County denied any refund of the taxes paid by the appellants to satisfy...

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