Legal Opinion
Omnicon, Inc. v. King
Tennessee Supreme Court
Decided February 19, 1985PublishedCited by 8 opinions
1Opinion of the Court
OPINION
BROCK, Justice.
These consolidated actions were brought by plaintiffs to recover corporate franchise taxes paid under protest for the tax years 1976-79.
*819In 1972, a general partnership was formed between Cook Realty Co. No. 1 of Tennessee, Inc. [Cook], and Decoma Enterprises, Inc. [Decoma], to conduct business under the name of Epping Forest Associates. Each partner owned a 50% interest in the partnership. The taxpayers, Omni-con, Inc. [Omnicon] and Epping Realty, Inc. [Epping Realty] succeeded to the 50% interest of Decoma and Cook, respectively. Omnicon and Epping Realty are wholly…
2Cases cited2 opinions
- Crown Enterprises, Inc. v. WoodsTennessee Supreme Court · 1977
- Tollett v. Franklin Equities, Inc.Tennessee Supreme Court · 1979
3Cited by8 opinions
- Federated Stores Realty, Inc. v. HuddlestonTennessee Supreme Court · 1992
- Associated Partnership I, Inc. v. HuddlestonTennessee Supreme Court · 1994
- Mandrell v. McBeeCourt of Appeals of Tennessee · 1994
- Associated Partnership I, Inc. v. HuddlestonTennessee Supreme Court · 1994
- Associated Partnership I, Inc. v. HuddlestonTennessee Supreme Court · 1994
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