Tidwell v. Gaines Manufacturing Co.

OPINION

HARBISON, Justice.

This action was brought by appellee to recover franchise and excise taxes which had been paid under protest. The issue presented is whether or not appellee is entitled to use a statutory apportionment formula for its excise and franchise taxes on the ground that it is doing business “in Tennessee and elsewhere” as provided in T.C.A. §§ 67-2706 and 67-2912.

In an opinion of this Court released on June 16, 1975 in the case of The Navarre Corporation v. Tidwell, Tenn., 524 S.W.2d 647, the same issue was presented. The controlling Tennessee cases on the subject were…