Legal Opinion
Nissan North America, Inc. v. Haislip
Court of Appeals of Tennessee
Decided May 14, 2004PublishedCited by 4 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · FarmerDavid R. Farmer, J.
in which W. FRANK CRAWFORD, P.J., W.S., and ALAN E. HIGHERS, J., joined.
The trial court determined that, under Tennessee Code Annotated § 67-5-904, Nissan North America was not liable for ad valorem tax on personal property owned by Nissan but used by its contractors to make component parts for Nissan. We reverse.
This case concerns tools owned by Nissan North America, Inc. (“Nissan”) and located at the premises of Kantus Corporation (“Kantus”) in Marshall County and Excel Industries “(Excel”) in Lawrence County, Tennessee (collectively, “Vendors”). The facts relevant to this lawsuit…
3Cases cited6 opinions
- Lipscomb v. DoeTennessee Supreme Court · 2000
- Merrimack Mutual Fire Insurance Co. v. BattsCourt of Appeals of Tennessee · 2001
- Covington Pike Toyota, Inc. v. CardwellTennessee Supreme Court · 1992
- State v. MorrowTennessee Supreme Court · 2002
- Dixie Rents, Inc. v. City of MemphisCourt of Appeals of Tennessee · 1979
1 more not listed; retrieve them via the Exa API.
4Cited by4 opinions
- NAJO Equipment Leasing, LLC v. Commissioner of RevenueCourt of Appeals of Tennessee · 2015
- 200 Linden Avenue Properties, G.P. v. Cheyenne Johnson, Shelby County Assessor of PropertyCourt of Appeals of Tennessee · 2018
- Dana Corporation v. Loren L. Chumley, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2010
- Scottsdale Ins. Co. v. ThorntonDistrict Court, E.D. Washington · 2018