Legal Opinion
Wachovia Bank of North Carolina, N.A. v. Johnson
Court of Appeals of Tennessee
Decided January 10, 2000PublishedCited by 38 opinions
1Opinion of the Court
CRAWFORD, Presiding Judge, W.S.
This is an excise tax case. Plaintiffs, Wachovia Bank of North Carolina, N.A., and numerous affiliated financial institutions (hereinafter Wachovia) filed this suit against the defendant, Ruth Johnson, Commissioner of Revenue of the State of Tennessee, seeking a refund of part of the excise taxes paid for the years 1992 and 1993, fiscal years, pursuant to T.C.A. § 67-1 — 1802(c)(1) and T.C.A. § 67-4-817(c)(1)(C).
The complaint, filed on February 6, 1997, alleges that each of the plaintiffs is a financial institution as defined in T.C.A. § 67-4-804(a)(7), and that…
2Cases cited16 opinions
- Carson Creek Vacation Resorts, Inc. v. State, Department of RevenueTennessee Supreme Court · 1993
- BellSouth Telecommunications, Inc. v. GreerCourt of Appeals of Tennessee · 1997
- United States Steel Corp. v. Multistate Tax CommissionSupreme Court of the United States · 1978
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Fletcher v. StateTennessee Supreme Court · 1997
11 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- State Ex Rel. Commissioner of Transportation v. Medicine Bird Black Bear White EagleCourt of Appeals of Tennessee · 2001
- Hardcastle v. HarrisCourt of Appeals of Tennessee · 2004
- City of Goodlettsville v. Priceline.com, Inc.District Court, M.D. Tennessee · 2012
- Sandra Kay Clary v. Deidra A. MillerCourt of Appeals of Tennessee · 2017
- Gallatin Housing Authority v. Mahoganee PeltCourt of Appeals of Tennessee · 2017
33 more not listed; retrieve them via the Exa API.