Legal Opinion

Magnavox Consumer Electronics v. King

Tennessee Supreme Court

Decided February 24, 1986PublishedCited by 4 opinions

1Opinion of the Court

OPINION

HERSCHEL P. FRANKS, Special Justice.

The principal issue presented by this appeal is whether payments made by plaintiff-lessee pursuant to a vehicle lease entered between plaintiff and the lessor in the State of Indiana are subject to use tax pursuant to T.C.A., § 67-6-210.1

On August 8, 1969, plaintiff entered an agreement with Fort Wayne Leasing Company, an Indiana corporation, leasing a fleet of trucks. The lease was executed in Indiana and plaintiff took possession of the *505trucks in that state. The agreement provided plaintiff would pay a fixed rental for each truck plus a fixed rate…

2Cases cited7 opinions

  1. Chrysler Corporation v. City of New OrleansSupreme Court of Louisiana · 1959
  2. Great Lakes Dredge & Dock Co. v. NorbergSupreme Court of Rhode Island · 1977
  3. Harry J. Whelchel Co. v. KingTennessee Supreme Court · 1980
  4. Woods v. M. J. Kelley Co.Tennessee Supreme Court · 1980
  5. Hickman v. BoothTennessee Supreme Court · 1914

2 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Penske Truck Leasing Co. v. HuddlestonTennessee Supreme Court · 1990
  2. Itel Containers International Corp. v. CardwellTennessee Supreme Court · 1991
  3. Robert Keenan, Sr. v. Barry C. FodorCourt of Appeals of Tennessee · 2012
  4. Tomkats Catering, Inc. v. Ruth E. Johnson, Commissioner of Revenue, State of TNCourt of Appeals of Tennessee · 2001

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API