TENNESSEE FARMERS ASSUR. CO. v. CHUMLEY


197 S.W.3d 767 (2006)

TENNESSEE FARMERS ASSURANCE COMPANY, et al v. Loren L. CHUMLEY.

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

February 3, 2006.

Permission to Appeal Denied May 30, 2006.


Attorney(s) appearing for the Case

Paul G. Summers, Attorney General and Reporter; Jimmy G. Creecy, Chief Special Counsel for Appellant, Loren L. Chumley, Commissioner of Revenue, State of Tennessee.

Charles A. Trost, Michael G. Stewart, Ramin M. Olson of Nashville; Christopher M. Was of Nashville; Edward K. Lancaster of Columbia, Tennessee for Appellee, Tennessee Farmers Assurance Company and Tennessee Farmers Mutual Insurance Company.


Permission to Appeal Denied by Supreme Court May 30, 2006.

OPINION

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

Taxpayer insurance companies brought suit in consolidated cases for refund of franchise and excise taxes which taxpayers had paid under protest. The taxes were assessed as a result of an audit conducted by the Tennessee Department of Revenue's field audit...

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