Legal Opinion
Westinghouse Electric Corp. v. King
Tennessee Supreme Court
Decided September 10, 1984PublishedCited by 31 opinions
1Opinion of the Court
OPINION
BROCK, Justice.
I
The plaintiff, Westinghouse Electric Corporation (Westinghouse) brought this suit against the Commissioner of Revenue in the Circuit Court for Hamilton County, Tennessee, seeking recovery of taxes and interest paid under protest under the Business Tax Act, T.C.A., §§ 67-5801, et seq. (now T.C.A., §§ 67-4-701, et seq.). The taxes were paid for the years 1971-76 and were based upon the proceeds of contracts between Westinghouse and the Tennessee Valley Authority (TVA). The trial court found that the statute of limitations barred collection of the 1971 taxes, but it found…
2Cases cited15 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
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3Cited by31 opinions
- Lee Medical, Inc. v. Paula BeecherTennessee Supreme Court · 2010
- Wayne County v. Tennessee Solid Waste Disposal Control BoardCourt of Appeals of Tennessee · 1988
- Neff v. Cherokee Insurance Co.Tennessee Supreme Court · 1986
- Tennessee Manufactured Housing Ass'n v. Metropolitan Government of NashvilleCourt of Appeals of Tennessee · 1990
- Computer Shoppe, Inc. v. StateCourt of Appeals of Tennessee · 1989
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