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Legal Opinion

Stargate Auto Sales, LLC v. David Gerregano, Commissioner of the Tennessee Department of Revenue

Court of Appeals of Tennessee

Decided June 13, 2024No. M2023-00496-COA-R3-CVPublished

1Opinion of the Court

06/13/2024 IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE February 7, 2024 Session STARGATE AUTO SALES, LLC V. DAVID GERREGANO, COMMISSIONER OF THE TENNESSEE DEPARTMENT OF REVENUE Appeal from the Chancery Court for Davidson County No. 22-1557-IV Russell T. Perkins, Chancellor No. M2023-00496-COA-R3-CV The Tennessee Department of Revenue audited a car dealership and assessed unpaid taxes against the business. After an informal review by the Commissioner of the Tennessee Department of Revenue, the auto dealership filed suit in the Chancery Court for Davidson County to challenge the…

2Cases cited14 opinions

  1. Owens v. StateTennessee Supreme Court · 1995
  2. Northland Insurance Co. v. StateTennessee Supreme Court · 2000
  3. Norman Redwing v. Catholic Bishop for the Diocese of MemphisTennessee Supreme Court · 2012
  4. Betty Saint Rogers v. Louisville Land CompanyTennessee Supreme Court · 2012
  5. Jerry Garrison v. Rita BickfordTennessee Supreme Court · 2012

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