Sky Transpo, Inc. v. City of Knoxville

OPINION

FONES, Justice.

Plaintiff, Sky Transpo, which owned and operated the gondola and chair lift system at the 1982 World’s Fair, initiated this action in the Chancery Court of Knox County, Tennessee seeking a refund of taxes paid the City of Knoxville under protest. The trial court concluded that the City properly imposed the taxes and that plaintiff was not entitled to recover. The Court of Appeals reversed and rendered judgment for plaintiff for the amounts paid under protest plus interest from the date of payment. The City of Knoxville appealed to this Court pursuant to Rule 11, T.R.A.P.

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