TDM, INC. v. Tax Commission

MEMORANDUM DECISION

{1 Appellants TDM, Inc., RBD, Inc., Flight Deck, Inc., Due South, Inc., American Bush, Inc., and Companions, LLC (collectively TDM) appeal the trial court's dismissal of their complaint for lack of jurisdiction based on the failure to exhaust administrative remedies. This is before the court on TDM's motion for summary reversal based on manifest error, and on the Tax Commission's (Commission) motion for summary affir-mance based on the lack of a substantial question for review. We review a trial court's dismissal for lack of subject matter jurisdiction for correction of…