Deroyal v. Johnson

IN THE COURT OF APPEALS OF TENNESSE EASTERN SECTION AT KNOXVILLE FILED January 13, 1998 Cecil Crowson, Jr. DEROYAL INDUSTRIES, INC., ) Appellate C ourt Clerk ) CLAIBORNE CHANCERY Plaintiff/Appellee, ) ) NO. 03A01-9708-CH-00328 v. ) ) HON. BILLY JOE WHITE RUTH E. JOHNSON, ) CHANCELLOR COMMISSIONER OF REVENUE, ) STATE OF TENNESSEE, ) ) Defendant/Appellant ) VACATED John Knox Walkup and Sean P. Scally, Nashville, for the Appellant. Dale C. Allen and H. Bruce Guyton, Knoxville, for the Appellee. OPINION INMAN, Senior Judge This is a sales tax deficiency case. The taxpayer filed a determinative…