AT & T v. Ruth Johnson

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE January 30, 2001 Session A T & T CORP. v. RUTH JOHNSON, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Appeal from the Chancery Court for Davidson County No. 95-2998-III and 97-2800-III Ellen Hobbs Lyle, Chancellor No. M2000-01407-COA-R3-CV - Filed October 8, 2002 This case involves (1) the issue of the liability of AT&T for sales and use taxes assessed by the Commissioner for the years 1990 through 1994, and (2) the issue of whether the Chancery Court had subject matter jurisdiction to adjudicate a claim for refund of taxes where the taxpayer…