Legal Opinion
Bean Dredging Corp. v. Olsen
Tennessee Supreme Court
Decided December 14, 1987PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HARBISON, Justice.
Appellee paid under protest and sued for refund of a use tax levied by the State upon a large dredge and a number of supporting vessels which appellee operated and docked on the Mississippi River within the borders of the state. Exemption was *260claimed upon the basis that the equipment was being used in interstate commerce at all times during the tax years involved within the meaning of T.C.A. § 67-6-321.
The Chancellor allowed the exemption and ordered a refund. We reverse except for a small portion of the claim as stated later in this opinion.
The principal vessel, the…
2Cases cited8 opinions
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Vector Company, Inc. v. BensonTennessee Supreme Court · 1973
- Great Lakes Dredge & Dock Co. v. NorbergSupreme Court of Rhode Island · 1977
- White v. RaySupreme Court of Arkansas · 1979
- Atlantic Gulf & Pacific Co. v. GerosaNew York Court of Appeals · 1965
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3Cited by3 opinions
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- McCurry Expeditions, LLC v. Richard H. RobertsCourt of Appeals of Tennessee · 2014
- TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the TreasuryCourt of Appeals of Tennessee · 2010