Legal Opinion
Service Merchandise Co. v. Tidwell
Tennessee Supreme Court
Decided October 27, 1975PublishedCited by 9 opinions
1Opinion of the Court
OPINION
COOPER, Justice.
This appeal is from the decree of the Chancery Court of Davidson County dismissing the action brought by Service Merchandise Company, Inc., to recover use taxes, together with interest and penalty thereon, paid to the State of Tennessee under protest. The primary issue presented is whether the transactions on which the *217taxes were assessed were interstate commerce and thus specifically exempted from taxation by T.C.A. Section 67-3007.
The use taxes involved in this action were assessed on the value of printed material (catalogues, supplements, and flyers) which Service…
2Cases cited19 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Binderup v. Pathe Exchange, Inc.Supreme Court of the United States · 1923
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Brown v. HoustonSupreme Court of the United States · 1885
- General Oil Co. v. CrainSupreme Court of the United States · 1908
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Sears, Roebuck & Co. v. WoodsTennessee Supreme Court · 1986
- JC Penney Co., Inc. v. OlsenTennessee Supreme Court · 1990
- LeTourneau Sales & Service, Inc. v. OlsenTennessee Supreme Court · 1985
- District of Columbia v. W. Bell & Co., Inc.District of Columbia Court of Appeals · 1980
- Deere & Co. v. AllphinAppellate Court of Illinois · 1977
4 more not listed; retrieve them via the Exa API.