Niuklee, LLC v. Commissioner, TN Dept. of Revenue

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 22, 2015 Session NIUKLEE, LLC, v. COMMISSIONER, TN DEPT. OF REVENUE Appeal from the Chancery Court for Davidson County No. 11236III Ellen H. Lyle, Chancellor ________________________________ No. M2014-01644-COA-R3-CV – Filed November 9, 2015 _________________________________ The Commissioner of Revenue assessed a tax based on the taxpayer‟s use of an aircraft purchased out of state. Taxpayer sought review from the Tennessee Department of Revenue but was denied relief following an informal hearing. Taxpayer paid the tax and filed a…