Texas Gas Transmission Corporation v. Atkins

These are four suits for the purpose of recovering the franchise and excise taxes paid for the years 1955 and 1956 by Texas Cas Transmission Corporation, hereinafter referred to as Texas. Said taxes were collected under T.C.A. secs. 67-2701 et seq. and 67-2901 et seq. The Chancellor dismissed the hills and hence this appeal.

These suits really are a continuation of the unsuccessful efforts heretofore of complainant, or its predecessor, Memphis Natural Cas Company, to prevent the payment of these taxes under the claim of exemption by reason of the commerce clause of the Federal Constitution,…