Shelby County v. King

OPINION

ROSS W. DYER, Special Justice.

Appellant, pursuant to T.C.A. 67-2303 et seq. sues to recover use taxes, penalty and interest paid under protest.

This court has jurisdiction state revenue being the principal matter involved. State v. Brown, 171 Tenn. 612, 106 S.W.2d 861 (1937).

This case came to this court from the action of the trial judge in dismissing Appellant’s complaint, upon motion, under Rule 12.02 Tennessee Rules of Civil Procedure. Under such action there is an admission of the truth of all relevant and material averments contained in the complaint. Holloway v. Putman County, 534…