Wise v. McCanless

Complainant brought«this bill to enjoin the enforcement of a regulation promulgated by the commissioner of finance and taxation on ¡September 4th, 1945, charging that this regulation is violative of his constitutional rights, oppressive and unreasonable and beyond the authority conferred on the Commissioner by the legislature. The chancellor sustained a demurrer and denied relief, impelled against his judgment by his construction of language in onr opinion in the case of McCanless, Commissioner v. Klein, 182 Tenn. 631, 639, 640, 188 S. W. (2d) 745, 748, which we have hereinafter…