Legal Opinion
General American Transportation Corp. v. Tennessee State Board of Equalization
Tennessee Supreme Court
Decided April 5, 1976PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HARBISON, Justice.
In this action appellant, a freight car company, challenges the classification for ad valorem tax assessment purposes of its property as “public utility property”. The chancellor sustained the classification, and this appeal was taken.
The action originated as a petition for certiorari from the State Board of Equalization and also as an original action for a declaratory judgment, the tax in question apparently having been paid under protest pursuant to the provisions of T.C.A. § 67-933. In the original petition for certiorari, other questions regarding the assessment…
2Cases cited17 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Frost & Frost Trucking Co. v. Railroad Comm'n of Cal.Supreme Court of the United States · 1926
- Smith v. CahoonSupreme Court of the United States · 1931
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Michaelson v. United States Ex Rel. Chicago, St. P., M. & OR Co.Supreme Court of the United States · 1924
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3Cited by3 opinions
- Federal Express Corp. v. Tennessee State Board of EqualizationTennessee Supreme Court · 1986
- Crown Enterprises, Inc. v. State Board of EqualizationTennessee Supreme Court · 1976
- Tollett v. Franklin Equities, Inc.Tennessee Supreme Court · 1979