Legal Opinion
Illinois Central Gulf Railroad v. State
Tennessee Supreme Court
Decided February 25, 1991PublishedCited by 4 opinions
1Opinion of the Court
OPINION
O’BRIEN, Justice.
This action was commenced by Illinois Central Gulf Railroad (Illinois Central) before the Tennessee Claims Commission against the State of Tennessee seeking a refund of sales tax on the purchase of diesel fuel which was paid under protest. The action was subsequently transferred to the Chancery Court for Davidson County, pursuant to T.C.A. § 67-1-1805. The case was tried on stipulated facts and exhibits.
As relevant to the issues before us, it appears from the stipulations, that Illinois Central, an interstate railroad corporation with railroad lines extending through…
2Cases cited3 opinions
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- Carr v. Chrysler Credit Corp.Tennessee Supreme Court · 1976
- Aluminum Co. of America v. CelauroTennessee Supreme Court · 1988
3Cited by4 opinions
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