Legal Opinion
National Gas Distributors, Inc. v. State
Tennessee Supreme Court
Decided February 4, 1991PublishedCited by 89 opinions
1Opinion of the Court
OPINION
O’BRIEN, Justice.
Plaintiff, National Gas Distributors, Inc., initiated this action against the State of Tennessee and the Commissioner of Revenue to recover taxes paid under protest assessed in accordance with T.C.A. § 67-4-405(a)(2).
The plaintiff, a domestic corporation located in Knoxville, Tennessee, is in the business of selling and distributing propane gas to residential customers within a 50 to 75 mile radius of Knoxville who are not served by natural gas pipelines. The company receives the propane in a liquid form by rail and distributes this liquid propane on its own trucks to…
2Cases cited2 opinions
- Metropolitan Government of Nashville & Davidson County v. Motel System, Inc.Tennessee Supreme Court · 1975
- Union Carbide Corp. v. AlexanderTennessee Supreme Court · 1984
3Cited by89 opinions
- Eastman Chemical Co. v. JohnsonTennessee Supreme Court · 2004
- Otis v. Cambridge Mutual Fire Insurance Co.Tennessee Supreme Court · 1993
- State v. DavisTennessee Supreme Court · 1997
- Carson Creek Vacation Resorts, Inc. v. State, Department of RevenueTennessee Supreme Court · 1993
- Carter v. StateTennessee Supreme Court · 1997
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