United Inter-Mountain Telephone Co. v. Moyers

United Inter-Mountain and United Utilities sued the Commissioner to recover a certain part of gross receipts taxes paid pursuant to T.C.A. sec. 67-4102, Item Q. A demurrer to their bill was sustained, the Chancellor holding the case was ruled by General Telephone Co. of the Southeast v. Boyd, 208 Tenn. 24, 343 S.W.2d 872 (1960), and Tennessee Trailways, Inc. v. Butler, 213 Tenn. 136, 373 S.W.2d 201 (1963). Complainants have appealed assigning this action as error.

United Inter-Monntain Telephone Company is a Virginia corporation authorized to conduct a telephone business in Tennessee, with…