AT&T Corp. v. Ruth Johnson

OPINION

in which WILLIAM C. KOCH, JR., P.J., M.S., and PATRICIA J. COTTRELL, J., joined.

This appeal concerns a challenge to the Commissioner’s franchise and excise tax assessment. On cross-motions for summary judgment the chancellor found for the Commissioner. We affirm.

In this appeal, AT & T challenges the Commissioner’s assessments of franchise and excise tax for tax years 1991 through 1996. In its amended and supplemented complaint filed pursuant to Tennessee Code Annotated section 67-1-1801, AT & T challenged first the Commissioner’s refusal to allow credits for net operating losses and…