Legal Opinion
JC Penney Co., Inc. v. Olsen
Tennessee Supreme Court
Decided September 10, 1990PublishedCited by 13 opinions
1Opinion of the Court
OPINION
O’BRIEN, Justice.
J.C. Penney Company, Inc., appellant, is a Delaware corporation having its principal *944place of business in the City of New York. During all pertinent times appellant operated a chain of at least 33 retail stores in the State of Tennessee and also operated a catalog mail-order business. To advertise its merchandise, and to promote and facilitate purchases of this merchandise by Tennessee customers, appellant arranged for catalogs to be sent to Tennessee residents without charge to the recipients.
This case involves assessments of Tennessee Use Tax made by the Commissioner…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Shoppers Guide Pub. Co., Inc. v. WoodsTennessee Supreme Court · 1977
- Swartz v. AtkinsTennessee Supreme Court · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Mast Advertising & Publishing, Inc. v. MoyersTennessee Supreme Court · 1993
- Ameritech Publishing, Inc v. Department of TreasuryMichigan Court of Appeals · 2008
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
8 more not listed; retrieve them via the Exa API.