Legal Opinion
James T. (Tom) Higdon v. State of Tennessee
Court of Appeals of Tennessee
Decided January 11, 2013No. E2012-00939-COA-R3-CVPublishedCited by 5 opinions
1Opinion of the Court
OPINION
D. MICHAEL SWTNEY, J„
delivered the opinion of the Court, in which
CHARLES D. SUSANO, JR., P.J., and JOHN W. McCLARTY, J., joined.
The State of Tennessee Department of Revenue rendered an assessment against James T. Higdon (“Higdon”) for certain business taxes owed. Higdon, challenging the actions taken by the department, sued the State of Tennessee; Commissioner Richard Roberts of the Department of Revenue; and, M. Bernadette Welch of the Department of Revenue (“the Defendants,” collectively), in the Chancery Court for Campbell County (“the Trial Court”). The Defendants filed a motion to…
2Cases cited33 opinions
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Trau-Med of America, Inc. v. Allstate Insurance Co.Tennessee Supreme Court · 2002
- Webb v. Nashville Area Habitat for Humanity, Inc.Tennessee Supreme Court · 2011
- Stein v. Davidson Hotel Co.Tennessee Supreme Court · 1997
- Northland Insurance Co. v. StateTennessee Supreme Court · 2000
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3Cited by5 opinions
- AT&T Mobility II, LLC v. Richard H. Roberts, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2016
- Antonius Harris v. Tennessee Rehabilitative Initiative in CorrectionCourt of Appeals of Tennessee · 2014
- Church of God in Christ, Inc. v. L.M. Haley Ministries, Inc.Court of Appeals of Tennessee · 2016
- Maurice Fitten v. The City Council of The City of ChattanoogaCourt of Appeals of Tennessee · 2016
- Rodger Broadway v. Tennessee Department of CorrectionCourt of Appeals of Tennessee · 2026