Legal Opinion

State v. Hamilton County

Tennessee Supreme Court

Decided November 23, 1940PublishedCited by 2 opinions

1Opinion of the CourtJustice McKinney

We quote the following from the brief filed on behalf of the State:

“This suit was filed by the State of Tennessee, acting through the Attorney-General with the approval of the Commissioner of Finance and Taxation, against Hamilton County to collect gasoline taxes in the sum of $28,-688.48 plus penalties and interest. The case was tried on hill, answer and stipulation.

‘ ‘ The two questions involved are as follows:

“1. When a county furnishes to its employees gasoline which is used in the employees’ personally owned automobiles, and the county makes a profit of $.06024 upon each gallon so…

2Cases cited15 opinions

  1. South Carolina v. United StatesSupreme Court of the United States · 1905
  2. United States v. CaliforniaSupreme Court of the United States · 1936
  3. Ohio v. HelveringSupreme Court of the United States · 1934
  4. Allen v. Regents of the University SystemSupreme Court of the United States · 1938
  5. Salt Lake City v. HollisterSupreme Court of the United States · 1886

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3Cited by2 opinions

  1. Tennessee Oil Co. v. McCanlessTennessee Supreme Court · 1941
  2. Metropolitan Government of Nashville & Davidson County v. Schatten Cypress Co.Tennessee Supreme Court · 1975

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