Bearing Distributors, Inc. v. David Gerregano, Commissioner of Revenue, State of Tennessee

01/05/2022 IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 21, 2021 Session BEARING DISTRIBUTORS, INC. v. DAVID GERREGANO, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Appeal from the Chancery Court for Davidson County No. 17-1261-IV Russell T. Perkins, Chancellor No. M2020-01075-COA-R3-CV In this case involving the plaintiff corporation’s challenge to the business tax assessed against it by the defendant, Tennessee Commissioner of Revenue David Gerregano (“Commissioner”), the parties filed competing motions for summary judgment. Following a hearing, the trial court upheld the…