Legal Opinion
Memphis Country Club v. Tidwell
Tennessee Supreme Court
Decided December 3, 1973PublishedCited by 3 opinions
1Opinion of the Court
OPINION
McCanless, justice.
The Memphis Country Club filed its complaint to recover sales taxes, penalty, and interest, amounting to $8,420.36, which it had paid under protest. The Chancellor, being of opinion that the club was liable for the assessment, dismissed the complaint. The club has appealed.
The parties stipulated that the plaintiff is a non-profit social club maintained for the benefit, amusement, entertainment, and recreation of its members, including among other things the operation of bar and dining facilities. On February 21, 1967, the club’s board of directors adopted the…
2Cases cited5 opinions
- State Ex Rel. Department of Highways v. LevySupreme Court of Louisiana · 1961
- Youngstown Club v. PorterfieldOhio Supreme Court · 1970
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
- Anders v. State Board of EqualizationCalifornia Court of Appeal · 1947
- Saverio v. CarsonTennessee Supreme Court · 1948
3Cited by3 opinions
- Baltimore Country Club, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1974
- Lakeview Inn & Country Club, Inc. v. RoseWest Virginia Supreme Court · 1985
- Salisbury Club, Ltd. v. Virginia Department of TaxationChesterfield County Circuit Court · 1988