Goldsmith's Division, Federated Department Stores, Inc. v. City of Memphis

OPINION

DROWOTA, Justice.

This is an appeal by Goldsmith’s Division, Federated Department Stores, Inc. (“Goldsmith’s”) of the granting, by the Shelby County Chancery Court, of motions to dismiss filed by the five defendants: the City of Memphis and its Collector of Licenses and Privileges (“City”); Shelby County and its County Court Clerk (“County”); and John King, Commissioner of the Tennessee Department of Revenue (“Commissioner”). Goldsmith’s filed an action on August 25, 1980 for relief from overpayment of taxes under the Business Tax Act, T.C.A. § 67-5801 et seq. Because the case is before…