LaManna v. Electrical Workers Local Union No. 474 of the International Brotherhood of Electrical Workers

OPINION

HARBISON, Justice.

This case involves a claim to tax exempt status of the headquarters and parking facilities of a local chapter of an international union. The premises are situated in Memphis, Shelby County, Tennessee, and contain the business offices, hiring hall, insurance and record offices of the local union, some classrooms used for instructional purposes, and the parking area. Exemption is claimed upon the basis that the local is an “educational institution” within the meaning of the Tennessee statutes on the subject, and that the premises in question are used exclusively for…