Legal Opinion

Neuhoff Packing Co. v. Sharpe

Tennessee Supreme Court

Decided December 15, 1921PublishedCited by 9 opinions

FROM DAVIDSON. Appeal from the Circuit Court of Davidson County to the Court of Civil Appeals, and by certiorari to the Court of Civil Appeals from the Supreme Court. — Hon. Harry A. Luck, Special Judge.

1Opinion of the CourtJustice McKinney

The plaintiff in error, Neuhoff Packing Company, is a Tennessee corporation, and operates a packing plant in Nashville.

*295Vernon Sharpe, city tax assessor of Nashville, assessed the plaintiff in error for the year 1920 as a nonmanufacturing corporation under section 24 of chapter 002 of the Acts of 1907.

It was contended by the plaintiff in error that it was a manufacturing corporation, and- that it should be assessed as such under section 22 of the act of 1907, the pertinent part of which is as follows:

‘‘That all persons, copartners, and joint-stock companies engaged in the manufacture of any…

2Cases cited3 opinions

  1. Chattanooga Plow Co. v. HaysTennessee Supreme Court · 1911
  2. Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
  3. Benedict Bros. v. Davidson CountyTennessee Supreme Court · 1901

3Cited by9 opinions

  1. Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
  2. Commonwealth v. MeyerSupreme Court of Virginia · 1942
  3. J. H. Allison & Co. v. KilloughTennessee Supreme Court · 1927
  4. Bowman v. State Tax CommissionSupreme Court of Alabama · 1938
  5. Morgan & Hamilton Co. v. City of NashvilleTennessee Supreme Court · 1924

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