Legal Opinion
Blue Bell Creameries, LP v. Roberts
Tennessee Supreme Court
Decided January 24, 2011No. M2009-00255-SC-R11-CVPublishedCited by 11 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · HolderJanice M. Holder, J.
CORNELIA A. CLARK, C.J., and GARY R. WADE, WILLIAM C. KOCH, JR., and SHARON G. LEE, JJ., joined.
Taxpayer is a Delaware limited partnership that produces, sells, and distributes ice cream in Tennessee and elsewhere. At issue in this appeal is the Tennessee Department of Revenue’s excise tax assessment on capital gains from a one-time stock transaction between Taxpayer and its holding company. Taxpayer sought a refund in chancery court, challenging the validity of the tax assessment on statutory and federal constitutional grounds. Both Taxpayer and the Department moved for summary…
3Cases cited24 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Blair v. West Town MallTennessee Supreme Court · 2004
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
19 more not listed; retrieve them via the Exa API.
4Cited by11 opinions
- Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeTennessee Supreme Court · 2016
- Scholastic Book Clubs, Inc. v. Reagan Farr, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2012
- Blue Bell Creameries, LP v. RobertsSupreme Court of the United States · 2011
- Emerachem Power, LLC v. David GerreganoCourt of Appeals of Tennessee · 2020
- H.J. Heinz Company, L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2011
6 more not listed; retrieve them via the Exa API.