BELLSOUTH ADVERTISING & PUB. v. CHUMLEY

No. M2008-01929-COA-R3-CV.

308 S.W.3d 350 (2009)

BELLSOUTH ADVERTISING & PUBLISHING CORPORATION, v. Loren L. CHUMLEY, Commissioner of Revenue, State of Tennessee.

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

August 26, 2009.

Permission to Appeal Denied by Supreme Court March 1, 2010.


Attorney(s) appearing for the Case

Robert E. Cooper, Jr., Attorney General and Reporter, Michael E. Moore, Solicitor General, Charles L. Lewis, Deputy Attorney General, and Joe C. Peel, Senior Counsel, Nashville, Tennessee, for Appellant, Commissioner of Revenue.

James W. McBride, Washington, D.C., and Carolyn W. Schott, Nashville, Tennessee, for Appellee, BellSouth Advertising & Publishing Corporation.


OPINION

HERSCHEL PICKENS FRANKS, P.J., delivered the opinion of the court, in which D. MICHAEL SWINEY, J., and JOHN W. McCLARTY, J., joined.

Plaintiff is subject to excise and franchise taxes in the State of Tennessee. For the five year period at issue the Commissioner issued a variance pursuant to the Uniform Division of Income for Tax Purposes Act which has been adopted by Tennessee. The variance enabled the Commissioner to alter the taxing formula and...

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