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NAJO EQUIPMENT LEASING v. COM'R OF REVENUE

No. W2014-01096-COA-R3-CV

477 S.W.3d 763 (2015)

NAJO EQUIPMENT LEASING, LLC v. COMMISSIONER OF REVENUE.

Court of Appeals of Tennessee, at Jackson.

Filed April 23, 2015.

Application for Permission to Appeal Denied by Supreme Court October 16, 2015.

Attorney(s) appearing for the Case

Gary E. Veazey and Martin A. Grusin , Memphis, Tennessee, for the appellant, NAJO Equipment Leasing, LLC.

Herbert H. Slatery, III , Attorney General and Reporter; Andree S. Blumstein , Solicitor General; Talmage M. Watts , Senior Counsel, for the appellee, Commissioner of Revenue.

OPINION

Taxpayer brought action against the Tennessee Department of Revenue ("Department") to challenge its assessment of business taxes against taxpayer. Taxpayer asserted it was entitled to an exemption...

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