Alley-Cassetty Coal Co., Inc. v. Ruth Johnson, Commission of the Tennessee Department of Revenue

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE NOVEMBER 3, 2004 Session ALLEY-CASSETTY COAL CO., INC. v. RUTH JOHNSON, Commissioner of the Tennessee Department of Revenue Direct Appeal from the Chancery Court for Davidson County No. 00-2758-II Carol McCoy, Chancellor No. M2003-02327-COA-R3-CV - Filed March 29, 2005 This appeal involves a trial court’s grant of summary judgment to the Tennessee Department of Revenue. The taxpayer operates a brick and block business on a ten-acre tract of land in Murfreesboro, Tennessee, on which is located a block manufacturing facility and retail sales…