Legal Opinion
Prodigy Services Corp., Inc. v. Johnson
Court of Appeals of Tennessee
Decided August 12, 2003PublishedCited by 10 opinions
1Opinion of the Court
BEN H. CANTRELL, P.J., M.S.,
delivered the opinion of the court,
in which WILLIAM B. CAIN, J. and ROYCE TAYLOR, Sp. J., joined.
OPINION
The Tennessee Commissioner of Revenue assessed Prodigy Services Corporation, Inc. for sales and use taxes on “telecommunication services” as defined in Tenn.Code Ann. § 67-6-102(29)(now codified at Tenn.Code Ann. § 67-6-102(31)(Supp.2002)). Prodigy challenged the assessment in the Chancery Court of Davidson County. The court granted Prodigy summary judgment, concluding that Prodigy’s online computer information services did not meet the description of the taxable…
2Cases cited16 opinions
- Byrd v. HallTennessee Supreme Court · 1993
- Staples v. CBL & Associates, Inc.Tennessee Supreme Court · 2000
- Hunter v. BrownTennessee Supreme Court · 1997
- Goldberg v. SweetSupreme Court of the United States · 1989
- Gleaves v. Checker Cab Transit Corp., Inc.Tennessee Supreme Court · 2000
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Sodexho Management, Inc. v. JohnsonCourt of Appeals of Tennessee · 2004
- AOL Llc Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2009
- AOL, Inc. (Successor to America Online, Inc.), on its Own Behalf and as Assignee of Sprint Communications Company, L. P., and Sprint Communications Company, L. P. v. Richard H. Roberts, in his Capacity as Commissioner of Revenue for the State of TennesseCourt of Appeals of Tennessee · 2013
- CAO Holdings, Inc. v. Loren L. Chumley, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2009
- CAO Holdings, Inc. v. Loren L. Chumley, Commissioner of Revenue, State of Tennessee - DissentingCourt of Appeals of Tennessee · 2009
5 more not listed; retrieve them via the Exa API.