Legal Opinion
Kellogg Co. v. Olsen
Tennessee Supreme Court
Decided September 10, 1984PublishedCited by 8 opinions
1Opinion of the Court
*708OPINION
BROCK, Justice.
The plaintiff brought this action to recover from the defendant Commissioner certain excise taxes paid under protest. The amount in controversy represents a reduction by the Commissioner of the dividends received deduction claimed by plaintiff pursuant to T.C.A., § 67-2704(b) [now § 67-4-805(b)(2)(A)]. The trial court held that plaintiff was entitled to the refund, and the Commissioner brought this appeal.
Plaintiff is a Delaware corporation doing business in Tennessee and subject to the Tennessee corporate excise tax. During the fiscal years 1978, 1979, and 1980,…
2Cases cited7 opinions
- National Securities Corp. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Roddy Manufacturing Co. v. OlsenTennessee Supreme Court · 1983
- Ruddick Corp. v. United StatesUnited States Court of Claims · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- American Telephone & Telegraph Co. v. HuddlestonCourt of Appeals of Tennessee · 1994
- Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeTennessee Supreme Court · 2016
- Southern Railway Co. v. TaylorTennessee Supreme Court · 1991
- Independent Southern Bancshares, Inc. v. HuddlestonCourt of Appeals of Tennessee · 1995
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
3 more not listed; retrieve them via the Exa API.