Benson v. United States Steel Corporation

This cause comes before the Court for review of a judgment of the Circuit Court of Davidson County.

In the course of this opinion, the parties will be referred to as they appeared in the court below; that is, United States Steel Corporation, plaintiff, and Thomas D. Benson, Commissioner of Bevenue, defendant.

United States Steel is a foreign corporation, domesticated under the laws of Tennessee. The defendant, Thomas D. Benson, is the Commissioner of Bevenue, and is a litigant in this suit in his official capacity only.

The controversy revolves around the meaning and application of T.C.A. sec.…