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HILLOAK REALTY CO. v. CHUMLEY

233 S.W.3d 816 (2007)

HILLOAK REALTY COMPANY v. Loren L. CHUMLEY, Commissioner of Revenue for the State of Tennessee.

Court of Appeals of Tennessee, Eastern Section, at Knoxville.

March 29, 2007.

Permission to Appeal Denied August 13, 2007.

Attorney(s) appearing for the Case

Paul G. Summers, Attorney General and Reporter, and Joe C. Peel, Senior Counsel, Nashville, Tennessee, for the appellant, Loren L. Chumley, Commissioner of Revenue for the State of Tennessee.

Steven E. Schmidt and Rebecca B. Murray, Knoxville, Tennessee, for the appellee, Hilloak Realty Company.

Permission to Appeal Denied by Supreme Court August 13, 2007.

OPINION

CHARLES D. SUSANO, JR., J., delivered the opinion of the court, in which HERSCHEL P. FRANKS. P.J., and SHARON G. LEE, J., joined.

Hilloak Realty Company, a Tennessee limited partnership, was organized in 1984. Promptly following its organization, the company purchased an apartment complex in Oak Ridge. The purchase was financed by a loan secured by a mortgage on the property. Over...

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