Legal Opinion
Bellsouth Advertising & Publishing Corp. v. Chumley
Court of Appeals of Tennessee
Decided August 26, 2009No. M2008-01929-COA-R3-CVPublishedCited by 7 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · FranksHerschel Pickens Franks, P.J.
in which D. MICHAEL SWINEY, J., and JOHN W. McCLARTY, J., joined.
Plaintiff is subject to excise and franchise taxes in the State of Tennessee. For the five year period at issue the Commissioner issued a variance pursuant to the Uniform Division of Income for Tax Purposes Act which has been adopted by Tennessee. The variance enabled the Commissioner to alter the taxing formula and increase the amount of revenue assessed to plaintiff. Plaintiff filed this action in Chancery Court and the Chancellor voided the variance. On appeal, we hold that the Commissioner properly exercised her…
3Cases cited17 opinions
- Union Carbide Corp. v. HuddlestonTennessee Supreme Court · 1993
- Wright v. City of KnoxvilleTennessee Supreme Court · 1995
- Taylor v. FezellTennessee Supreme Court · 2005
- Beare Co. v. Tennessee Department of RevenueTennessee Supreme Court · 1993
- Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
12 more not listed; retrieve them via the Exa API.
4Cited by7 opinions
- Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeTennessee Supreme Court · 2016
- Comcast Holdings Corporation v. Tennessee Department of RevenueCourt of Appeals of Tennessee · 2019
- Doris Hinkle v. Kindred HospitalCourt of Appeals of Tennessee · 2012
- Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2011
- Popularcategories.com, Inc. v. David Gerregano, Commissioner Of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2018
2 more not listed; retrieve them via the Exa API.