Legal Opinion
Howard Cotton Co. v. Olsen
Tennessee Supreme Court
Decided July 16, 1984PublishedCited by 3 opinions
1Opinion of the Court
OPINION
BROCK, Justice.
A
The plaintiff, Howard Cotton Company, paid under protest for the taxable years 1975 through 1979 the Tennessee Excise Tax on corporate net earnings as assessed by the Commissioner of Revenue under T.C.A., § 67-2701, et seq. (now, T.C.A., § 67-4-801, et seq.). For the years in question the plaintiff paid the tax on 36% of its net earnings, conceiving that it was, under the Tennessee apportionment statutes, not liable for the tax on the remainder of its net earnings. The Commissioner, however, later determined that the plaintiff was not entitled to thus apportion its net…
2Cases cited15 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- Federal Compress & Warehouse Co. v. McLeanSupreme Court of the United States · 1934
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3Cited by3 opinions
- Federated Stores Realty, Inc. v. HuddlestonTennessee Supreme Court · 1992
- Federated Stores Realty, Inc. v. HuddlestonTennessee Supreme Court · 1992
- Walter E. Heller Western, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1986