Bellsouth Advertising & Publishing Corporation v. Loren L. Chumley, Commissioner of Revenue, State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE June 25, 2009 Session BELLSOUTH ADVERTISING & PUBLISHING CORPORATION, v. LOREN L. CHUMLEY, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Direct Appeal from the Chancery Court for Davidson County No. 04-2232-IV Hon. Richard H. Dinkins, Chancellor No. M2008-01929-COA-R3-CV - Filed August 26, 2009 Plaintiff is subject to excise and franchise taxes in the State of Tennessee. For the five year period at issue the Commissioner issued a variance pursuant to the Uniform Division of Income for Tax Purposes Act which has been adopted by Tennessee. The…