Legal Opinion

Popularcategories.com, Inc. v. David Gerregano, Commissioner Of Revenue, State of Tennessee

Court of Appeals of Tennessee

Decided December 20, 2018No. M2017-01382-COA-R3-CVPublished

1Opinion of the Court

12/20/2018 IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE May 23, 2018 Session POPULARCATEGORIES.COM, INC. v. DAVID GERREGANO, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Appeal from the Chancery Court for Davidson County No. 09-781-I Claudia Bonnyman, Chancellor ___________________________________ No. M2017-01382-COA-R3-CV ___________________________________ This appeal involves the Appellant’s liability for franchise and excise taxes assessed against it by the Tennessee Department of Revenue. The trial court determined that the Appellant’s incorporation in the State of Florida did not…

2Cases cited16 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. Tennie Martin, et.al. v. Southern Railway Company, et.al.Tennessee Supreme Court · 2008
  4. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
  5. Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980

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