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FREEDOM BROADCASTING v. TENN. DEPT. OF REV.

83 S.W.3d 776 (2002)

FREEDOM BROADCASTING OF TN, INC., et al. v. TENNESSEE DEPARTMENT OF REVENUE.

Court of Appeals of Tennessee, at Nashville.

Application for Permission to Appeal Denied June 24, 2002.

Attorney(s) appearing for the Case

Paul G. Summers, Attorney General and Reporter, Michael E. Moore, Solicitor General and Margaret M. Huff, Assistant Attorney General, for the Appellant, Tennessee Department of Revenue.

Larry D. Crabtree, Douglas R. Pierce, and R. Christopher Lowe, Nashville, Tennessee, for the appellees, Freedom Broadcasting of TN, Inc. and Holston Valley Broadcasting Corp.

Application for Permission to Appeal Denied by Supreme Court June 24, 2002.

OPINION

DAVID R. FARMER, J., delivered the opinion of the court, in which W. FRANK CRAWFORD, P.J., W.S., and HOLLY K. LILLARD, J., joined.

Taxpayers petitioned the Tennessee Department of Revenue seeking an industrial machinery exemption from taxes on certain broadcasting equipment pursuant to section 67-6-206 of the Tennessee...

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