Legal Opinion
J.C. Penney National Bank v. Johnson
Court of Appeals of Tennessee
Decided December 17, 1999No. M1998-00497-COA-R3-CVPublishedCited by 32 opinions
1Opinion of the CourtHighers, J.
The J.C. Penney National Bank appeals from the Chancery Court of Davidson County, which upheld the imposition of franchise and excise taxes against the Bank by the Tennessee Department of Revenue. For the reasons stated herein, we reverse the decision of the trial court.
Facts and Procedural History
At all relevant times, the J.C. Penney National Bank 1 (“the National Bank” or “JCPNB”) was a federally chartered national banking association incorporated under the laws of Delaware with its principal place of business and commercial domicile in Harrington, Delaware. Ruth E. Johnson…
2Cases cited14 opinions
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3Cited by32 opinions
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