Bloomingdale's by Mail Ltd. v. Huddleston

OPINION

The parties have agreed that the disposition of this case is controlled by the United States Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U.S. -, 112 S.Ct. 1904, 119 L.Ed.2d 91 (1992). Therefore the decision of the Chancery Court granting summary judgment in favor of the Defendants is vacated. The revised assessment is set aside in its entirety. The Plaintiff is not obligated to collect or remit Tennessee use tax.

The parties do not, however, agree concerning what law governs the award of attorneys’ fees. For reasons hereinafter set forth, we hold that the upper limit on…