Tidwell v. Goodyear Tire & Rubber Company

OPINION

HENRY, Justice.

This is a suit brought pursuant to Sec. 67-2303 et seq., T.C.A., to recover a statutory penalty, paid under protest, and assessed for non-payment of taxes under the Tennessee Sales and Use Tax Act.

The trial judge awarded judgment for the full amount of the penalty, together with interest thereon. Appellant, who is sued solely in his official capacity, has perfected an appeal.

The basic issue before the Court is whether the appellee, The Goodyear Tire & Rubber Company, failed to file its use tax return and make proper and punctual payment of its tax liability as a result…