Legal Opinion
John Ownbey Co. v. Butler
Tennessee Supreme Court
Decided February 7, 1963PublishedCited by 17 opinions
1Opinion of the Court
PEE CTJBIAM.
All of these suits seek to recover excise taxes (sec. 67-2701 et seq., T.C.A.) paid by the taxpayer under protest. The Chancellors decided against the taxpayers. Appeals were seasonably perfected, briefed and argued. We must at the outset commend all counsel for the exceptionally fine presentation of their respective theories.
The legal solution of these four lawsuits is the same. The factual situation is different in each case, hut this factual difference does not affect the outcome. They present two major questions, which are: (1) Can the Commissioner, after allowing the taxpayer…
2Cases cited16 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
- Hump Hairpin Manufacturing Co. v. EmmersonSupreme Court of the United States · 1922
- Memphis Natural Gas Co. v. BeelerSupreme Court of the United States · 1942
- Matson Nav. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1936
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Miami Copper Co. Division, Tennessee Corp. v. State Tax CommissionCourt of Appeals of Arizona · 1978
- Memphis Shoppers News, Inc. v. WoodsTennessee Supreme Court · 1979
- Signal Thread Company v. KingTennessee Supreme Court · 1968
- Roane Hosiery, Inc. v. KingTennessee Supreme Court · 1964
- Tennessee Blacktop, Inc. v. BensonTennessee Supreme Court · 1973
12 more not listed; retrieve them via the Exa API.