Legal Opinion
Nashville Mobilphone Co., Inc. v. Woods
Tennessee Supreme Court
Decided August 15, 1983PublishedCited by 10 opinions
1Opinion of the Court
OPINION
HARBISON, Justice.
In these consolidated cases the taxpayers sought a refund of sales and use taxes paid under protest. The trial judge dismissed the actions, and taxpayers have appealed. Review is sought as to only two of the items in dispute in the trial court.
Nashville Mobilphone Company, Inc., is a radio common carrier as defined in T.C.A. §§ 65-30-101 to -112. It holds certificates of convenience and necessity authorizing it to provide commercial radio and communication services in Nashville and the Middle Tennessee area. It maintains and operates radio receiving and transmitting…
2Cases cited9 opinions
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
- Sta-Ru Corp. v. MahinIllinois Supreme Court · 1976
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- Boise Bowling Center v. StateIdaho Supreme Court · 1969
- Sine v. State Tax CommissionUtah Supreme Court · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jackson Mobilphone Co. v. Tennessee Public Service Comm.Court of Appeals of Tennessee · 1993
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- Cape Fear Paging Co. v. HuddlestonTennessee Supreme Court · 1996
- ADT Security Services, Inc. v. JohnsonCourt of Appeals of Tennessee · 2009
- In Re Tax Appeal of AT & T Technologies, Inc.Supreme Court of Kansas · 1988
5 more not listed; retrieve them via the Exa API.