Bob Arum Enterprises, Inc. v. Tennessee Athletic Commission

OPINION

BROCK, Justice.

This action was brought to recover gross receipts taxes paid under protest.

The plaintiff, Bob Arum, a promoter of boxing bouts, promoted a heavyweight championship fight which was held in Knoxville, Tennessee. Prior to the match, the plaintiff complied with the provisions of paragraph number one of T.C.A., § 62-2805,1 and paid $500.00 for a permit or license to promote matches within any city in the state. In accordance with paragraph number two of T.C.A., § 62-2805, the plaintiff also paid the sum of $21,105.80, under protest, as the 4% tax on gross receipts from the…