SODEXHO MANAGEMENT, INC. v. JOHNSON


174 S.W.3d 174 (2004)

SODEXHO MANAGEMENT, INC. v. Ruth E. JOHNSON.

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

November 8, 2004.

Rehearing Denied November 24, 2004.

Permission to Appeal Denied May 2, 2005.


Attorney(s) appearing for the Case

Paul G. Summers, Attorney General and Reporter; Michael E. Moore, Solicitor General; and Wyla M. Posey, Assistant Attorney General, for the appellant, Ruth E. Johnson, Commissioner of Revenue, State of Tennessee.

Patricia Head Moskal and Joseph W. Gibbs, Nashville, Tennessee, for the appellee, Sodexho Management, Inc.


Permission to Appeal Denied by Supreme Court May 2, 2005.

Published Pursuant to Tennessee Rule 11.

FRANK G. CLEMENT, JR., J., delivered the opinion of the court, in which WILLIAM C. KOCH, JR., P.J., M.S., and WILLIAM B. CAIN, J., joined.

OPINION

This dispute arises from the assessment of the "contractor's use tax" against Sodexho Management, Inc., a for-profit corporation, for its use of personal property owned and utilities provided by David...

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