Legal Opinion
Tidwell v. Servomation-Willoughby Company
Tennessee Supreme Court
Decided July 24, 1972PublishedCited by 46 opinions
1Opinion of the Court
OPINION
CHATTIN, Justice.
Appellees instituted this suit seeking to recover certain penalties on gross receipts taxes which penalties were paid under protest.
The facts are undisputed.
Appellees are a chain of corporations engaged in the vending machine business. They have elected to pay taxes on the gross receipts of their business in lieu of privilege and sales taxes.
On August 4, 1970, appellees paid appellant a sum equal to one-fourth of their gross receipts privilege tax for the fiscal year beginning July 1, 1970, and ending July 1, 1971. They paid interest of six per cent per annum for the…
2Cases cited3 opinions
- Anderson Fish & Oyster Company v. OldsTennessee Supreme Court · 1955
- Automatic Merchandising Co. v. AtkinsTennessee Supreme Court · 1959
- Cummings v. SharpTennessee Supreme Court · 1938
3Cited by46 opinions
- Merrimack Mutual Fire Insurance Co. v. BattsCourt of Appeals of Tennessee · 2001
- State v. TurnerTennessee Supreme Court · 1995
- State Ex Rel. Commissioner of Transportation v. Medicine Bird Black Bear White EagleCourt of Appeals of Tennessee · 2001
- Hardcastle v. HarrisCourt of Appeals of Tennessee · 2004
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
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