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SATURN CORP. v. JOHNSON

197 S.W.3d 273 (2006)

SATURN CORPORATION v. Ruth JOHNSON, Commissioner Of Revenue, State Of Tennessee.

Court of Appeals of Tennessee, at Nashville.

April 18, 2006.

Attorney(s) appearing for the Case

Frank N. Stockdale Carney, Katharine A. Jungkind, Memphis, Tennessee; Paul D. Krivacka, Nashville, Tennessee, for the appellant, Saturn Corporation.

Paul G. Summers, Attorney General and Reporter; Jonathan N. Wike, Assistant Attorney General; for the appellee, Ruth Johnson, Commissioner of Revenue, State of Tennessee.

Published pursuant to Rule 11, Tennessee Court of Appeals.

OPINION

WILLIAM B. CAIN, J., delivered the opinion of the court, in which PATRICIA J. COTTRELL and FRANK G. CLEMENT, JR., JJ., joined.

Saturn Corporation appeals the Chancery Court's entry of summary judgment in the Commissioner's favor. Saturn filed its action in Chancery Court seeking a refund of a percentage of franchise and excise taxes paid in fiscal year 1999-2000. In this de novo...

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