Legal Opinion
McCurry Expeditions, LLC v. Richard H. Roberts
Court of Appeals of Tennessee
Decided November 14, 2014No. M2014-00526-COA-R3-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
J. STEVEN STAFFORD, P.J., W.S.,
delivered the opinion of the Court,
in which JOHN W. MeCLARTY, J., and BRANDON 0. GIBSON, J., joined.
The case concerns the imposition of sales and use tax on a luxury motor home stored in Tennessee by an out-of-state corporation. The trial court granted summary judgment to the tax-payer corporation, finding that the imposition of sales tax was not authorized by statute and was not consistent with the Commerce Clause of the United States Constitution. We reverse and remand.
Background
On December 6, 2005, Plaintiff/Appellee McCurry Expeditions, LLC (“McCurry…
2Cases cited25 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Bain v. WellsTennessee Supreme Court · 1997
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Lee Medical, Inc. v. Paula BeecherTennessee Supreme Court · 2010
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
20 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Carlos Durand v. Michelle MillerCourt of Appeals of Tennessee · 2025
- In Re Omari T.Court of Appeals of Tennessee · 2019
- Moufak Sakaan v. FedEx Corporation, Inc.Court of Appeals of Tennessee · 2016
- Moufak Sakaan v. FedEx Corporation, Inc.Court of Appeals of Tennessee · 2016