Legal Opinion

Freedom Broadcasting of TN, Inc. v. Tennessee Department of Revenue

Court of Appeals of Tennessee

Decided January 8, 2002PublishedCited by 17 opinions

1Opinion of the Court 1

OPINION

2Opinion of the Court · FarmerDavid R. Farmer, J.

W. FRANK CRAWFORD, P.J., W.S., and HOLLY K. LILLARD, J., joined.

Taxpayers petitioned the Tennessee Department of Revenue seeking an industrial machinery exemption from taxes on certain broadcasting equipment pursuant to section 67-6-206 of the Tennessee Code. After the administrative law judge concluded that Taxpayers provided a service and were not in the business of producing tangible personal property, the Department issued a final denial of Taxpayers’ applications. The Taxpayers appealed that decision to the chancery court which reversed the administrative law judge’s decision and…

3Cases cited13 opinions

  1. Wayne County v. Tennessee Solid Waste Disposal Control BoardCourt of Appeals of Tennessee · 1988
  2. Pace v. Garbage Disposal District of Washington CountyCourt of Appeals of Tennessee · 1965
  3. Gluck v. Civil Service CommissionCourt of Appeals of Tennessee · 1999
  4. Sanifill of Tennessee, Inc. v. Tennessee Solid Waste Disposal Control BoardTennessee Supreme Court · 1995
  5. Mast Advertising & Publishing, Inc. v. MoyersTennessee Supreme Court · 1993

8 more not listed; retrieve them via the Exa API.

4Cited by17 opinions

  1. McEwen v. Tennessee Department of SafetyCourt of Appeals of Tennessee · 2005
  2. Joe Hand Promotions, Inc. v. JacobsonDistrict Court, D. Oregon · 2012
  3. Power & Telephone Supply Co., Inc. v. Harmonic, Inc.District Court, W.D. Tennessee · 2003
  4. Youth Programs, Inc. v. Tennessee State Board of EqualizationCourt of Appeals of Tennessee · 2004
  5. Advantage Personnel Consultants, Inc. v. Tennessee Department of CommerceCourt of Appeals of Tennessee · 2012

12 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API