Legal Opinion
Louis Dreyfus Corp. v. Huddleston
Court of Appeals of Tennessee
Decided May 31, 1996PublishedCited by 10 opinions
1Opinion of the Court
OPINION
KOCH, Judge.
This appeal involves the corporate excise tax liability of a nondomiciliary corporation that carries on part of its business in Tennessee. The Commissioner of Revenue assessed deficiencies against the corporation because it had not included in its business income the investment earnings from the bond trading activities of one of its divisions. The corporation disagreed with the assessment but paid the alleged deficiencies and filed suit in the Chancery Court for Davidson County. Following a bench trial, the trial court found that the income from the bond trading activities…
2Cases cited36 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
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3Cited by10 opinions
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- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Blue Bell Creameries, LP v. RobertsTennessee Supreme Court · 2011
- Prodigy Services Corp., Inc. v. JohnsonCourt of Appeals of Tennessee · 2003
- In Re: Envirodyne Industries, Inc., Debtors-Appellees. Appeal Of: Illinois Department of RevenueCourt of Appeals for the Seventh Circuit · 2004
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