Seagle-Paddock Pools of Memphis, Inc. v. Benson

OPINION

HUMPHREYS, Justice.

This is an appeal by Seagle-Paddock Pools of Memphis, Inc. from a judgment of the Davidson County Chancery Court denying a peremptory writ of mandamus which sought to compel the Commissioner of Revenue to refund taxes it had paid. Seagle-Paddock is a Tennessee corporation with its principal place of business in Memphis. It is engaged in the construction of swimming pools in Tennessee and other states. During the years 1965 and 1966 it brought materials for use in swimming pool construction into the State of Tennessee from out-of-state supply sources. These materials…