General Carpet Contractors, Inc. v. Tidwell

OPINION

CHATTIN, Justice.

For convenience, the parties will be referred to as they appeared in the trial court: that is, plaintiff-in-error as the plaintiff and defendant-in-error as the defendant.

Plaintiff brought suit in the Circuit Court of Shelby County to recover $8,-079.00 in use taxes, including penalty and interest, paid under protest to defendant. The action was heard by the circuit judge without a jury. The trial judge found the assessment and collection of the taxes were proper and dismissed the suit. Plaintiff has perfected an appeal to this Court.

The salient facts are basically…