Legal Opinion
American Telephone & Telegraph Co. v. Huddleston
Court of Appeals of Tennessee
Decided March 18, 1994PublishedCited by 14 opinions
1Opinion of the Court
OPINION
LEWIS, Judge.
Plaintiffs brought this action against the Commissioner of Revenue of the State of Tennessee alleging that pursuant to Tennessee Code Annotated § 67-1-1803 they were entitled to a refund of excise taxes for the years 1984, 1985, and 1986, which were not due from plaintiffs and were wrongfully paid. Plaintiffs base this action on the allegation that they are components of a single, unitary, business enterprise.
This ease is decided by the proper construction of the Tennessee Excise Tax Statutes and in particular, Tennessee Code Annotated § 67-4-811.1 Tennessee Code Anno*685tated…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Equifax, Inc. v. Mississippi Department of RevenueMississippi Supreme Court · 2013
- Sherwin-Williams Co. v. JohnsonCourt of Appeals of Tennessee · 1998
- Koret of California, Inc. v. ZimmermanMissouri Court of Appeals · 1997
- Louis Dreyfus Corp. v. HuddlestonCourt of Appeals of Tennessee · 1996
- Bellsouth Advertising & Publishing Corp. v. ChumleyCourt of Appeals of Tennessee · 2009
9 more not listed; retrieve them via the Exa API.