Tennessee Gas & Transmission Co. v. Commonwealth

Opinion op the Court by

Morris, Commissioner

Affirming.

Appeal is from a judgment sustaining a final order of the Tax Commission Holding a deficiency in appellant’s income tax for tfie year 1945. Tfie court field tfiat tfie transcript of tfie proceedings before tfie Commission did not show appellant entitled to tfie relief sougfit and dismissed tfie appeal. Eelief sougfit was a reversal of tfie order of tfie Commission. Tfie question presented is purely one of construction of taxing statutes and their application to undisputed facts.

Appellant, a Tennessee corporation with its chief place of…