Tennessee Natural Gas Line, Inc. v. Atkins

Mr. Chiee Justice Neil

delivered the opinion of the Court.

This suit was brought by the Tennessee Natural Gas Lines, Inc., to recover taxes alleged to have been illegally exacted of it by the Commissioner of Finance and Taxation and paid under protest.

The Chancellor in a well considered opinion sustained the bill of complainant, and the State appealed.

*470Tbe question for decision is thus posed by the State’s Attorney General, as counsel for the defendant Commissioner :

“This case involves the question of whether a Tennessee corporation, operating entirely within Tennessee and engaged in the buying…