Navarre Corp. v. Tidwell

OPINION

HARBISON, Justice.

This action was filed by appellant, The Navarre Corporation, seeking to recover franchise and excise taxes, together with interest and penalty thereon, which had been paid under protest. The issue presented is whether or not appellant was doing business during the tax years in question “in Tennessee and elsewhere” so as to entitle it to use the apportionment formula for excise and franchise taxes contained in T.C.A. §§ 67-2710 and 67-2916. Since appellant is neither a common carrier nor a manufacturer, apportionment is claimed on the basis of the proportion of gross…