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TAYLOR v. FEZELL

158 S.W.3d 352 (2005)

Angela D. (Fezell) TAYLOR v. Douglas FEZELL.

Supreme Court of Tennessee, at Knoxville.

January 14, 2005.

Attorney(s) appearing for the Case

John P. Chiles, Kingsport, Tennessee, and Thomas F. Bloom, Nashville, Tennessee, for the appellant, Douglas W. Fezell.

C. Dwaine Evans, Morristown, Tennessee, for the appellee, Angela D. (Fezell) Taylor.

OPINION

J.S. "STEVE" DANIEL, Sp.J., delivered the opinion of the court, in which FRANK F. DROWOTA, III, C.J., and E. RILEY ANDERSON, JANICE M. HOLDER, and WILLIAM M. BARKER, JJ., joined.

We granted permission to appeal pursuant to Rule 11 of the Tennessee Rules of Appellate Procedure to determine whether the retained earnings of an S corporation should be treated as income to the sole or majority shareholder of the corporation for the purpose of calculating...

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