Carl Clear Coal Corp. v. Huddleston

OPINION

SANDERS, Presiding Judge

(Eastern Section).

The Defendant Commissioner has appealed from a summary judgment for the Plaintiff holding it was not the intent of the legislature for the Commissioner to use the purchase price paid by the mining operator as royalties to the owner of the coal as the basis for determining the value of “property used” pursuant to T.C.A. § 67-4-906(a)(1), (3)(A).

Plaintiff-Appellee Carl Clear Coal Corporation (Clear Coal) filed suit pursuant to T.C.A. § 67-l-1801(a)(l)(B) against the Commissioner of the Department of Revenue for the State of Tennessee…