Legal Opinion
Sherwin-Williams Co. v. Johnson
Court of Appeals of Tennessee
Decided October 21, 1998PublishedCited by 11 opinions
1Opinion of the Court
OPINION
WILLIAM B. CAIN, Judge.
Plaintiff Sherwin-Williams Company filed suit pursuant to Tennessee Code Annotated section 67-1-1802 seeking a refund of corporate excise taxes with respect to tax years 1987, 1988, 1989 and 1990. The appeal presents three questions, to-wit:
1. Is return of capital from cash investments includable in the denominator under T.C.A. 67-4-811(g)(l)?
2. If the answer to question 1 is affirmative, did the commissioner properly exercise his discretion under T.C.A. 67-4-812(a) in varying the statutory formula?
3. Is Sherwin-Williams’ refund claim for the year 1987 barred by…
2Cases cited11 opinions
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Worrall v. Kroger Co.Tennessee Supreme Court · 1977
- State v. ProvenzanoSupreme Court of New Jersey · 1961
- Henry v. WhiteTennessee Supreme Court · 1952
- Loftin v. LangsdonCourt of Appeals of Tennessee · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
- Walgreen Arizona Drug Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2004
- Limited Stores, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2007
- Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeTennessee Supreme Court · 2016
- Bellsouth Advertising & Publishing Corp. v. ChumleyCourt of Appeals of Tennessee · 2009
6 more not listed; retrieve them via the Exa API.