Dattell v. Tidwell

OPINION

McCANLESS, Judge.

This is a suit by a corporation and by one claiming to own all its property to recover $20,748.60, together with interest on that amount, paid under protest to satisfy an assessment by the Commissioner of Revenue of the privilege tax on net earnings, known as the Excise Tax and imposed on corporations engaged in business in Tennessee. This tax is based on the net earnings of corporations and is levied under the authority of Title 67, Chapter 27, Tennessee Code Annotated.

The Circuit Court entered its judgment for the plaintiffs and against the Commissioner for the…