H.J. Heinz Company, L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 9, 2010 Session H.J. HEINZ COMPANY, L.P. v. LOREN L. CHUMLEY, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Direct Appeal from the Chancery Court for Davidson County No. 06-885-II Carol L. McCoy, Chancellor No. M2010-00202-COA-R3-CV - Filed June 28, 2011 Plaintiff/Appellant H.J. Heinz Company, LP, is a Delaware limited partnership that manufactures, sells and distributes food products. Plaintiff operates a facility in Nashville, Tennessee. The issue in this case is whether Plaintiff’s income from its investment in HJH One, LLC, is…