Legal Opinion
Gehl Corporation v. Ruth E. Johnson, Commissioner of Revenue for the State of Tennessee
Court of Appeals of Tennessee
Decided December 4, 1998No. 01A01-9803-CH-00165PublishedCited by 5 opinions
1Opinion of the Court
OPINION
CAIN, J.
Gehl Corporation filed suit in the Chancery Court of Davidson County to contest an assessment by the Commissioner of Revenue of the “Amusement Tax” imposed by Tennessee Code Annotated section 67-6-212(a)(2).
Gehl received a notice of assessment dated July 20, 1995 notifying it that it had been assessed for sales and use taxes for the period December, 1990 through Sep tember, 1994. Gehl chose not to pay this assessment and filed suit pursuant to Tennessee Code Annotated section 67-1-1801 requesting the court to set aside the assessment. At issue is an assessment for tax in the…
2Cases cited8 opinions
- Cowden v. Sovran Bank/Central SouthTennessee Supreme Court · 1991
- Hembree v. StateTennessee Supreme Court · 1996
- Nidiffer v. Clinchfield RailroadCourt of Appeals of Tennessee · 1980
- United States v. BoydTennessee Supreme Court · 1962
- Tibbals Flooring Co. v. HuddlestonTennessee Supreme Court · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sodexho Management, Inc. v. JohnsonCourt of Appeals of Tennessee · 2004
- Coleman v. General Motors Acceptance Corp.District Court, M.D. Tennessee · 2000
- L.M. Berry & Co. v. HuddlestonCourt of Appeals of Tennessee · 1999
- Second Chance Farms, Inc. v. Perry County, TennesseeCourt of Appeals of Tennessee · 2001
- Sodexho Management, Inc. v. Ruth E. JohnsonCourt of Appeals of Tennessee · 2004