Exchange Mutual Insurance Co. v. Olsen

OPINION

DROWOTA, Justice.

This is an action to recover taxes incurred upon the sale of alcoholic beverages for consumption on the premises. The Plaintiff-Appellant, Exchange Mutual Insurance Company, acting as surety for The Fiddler of Memphis, Inc., d/b/a Fiddler Restaurant and Delicatessen and d/b/a Antoinette’s Restaurant and Lounge, paid the Defendant-Appellee, Martha B. Olson, Commissioner of Revenue, the sum of $834.10 under protest. Exchange Mutual filed suit in the Chancery Court of Davidson County seeking refund of the taxes paid. Chancellor Irvin H. Kilcrease, Jr. *63heard the case on…