Memphis Shoppers News, Inc. v. Woods
Tennessee Supreme Court
1Opinion of the Court
OPINION
FONES, Justice.
Appellants, Towery Press, Inc. and Memphis Shoppers News, Inc., brought suits for refunds of use tax plus interest paid under protest. T.C.A. § 67-2301 et seq. Both are Tennessee corporations with their principal place of business in Memphis and are engaged in printing and publishing a series of advertising handbills in a newspaper format for free distribution under the names “Whi-tehaven Press” and “East Memphis Shoppers News.”
Appellants predicated their claims for refunds on the grounds that (1) their publications qualified for exemption from the use tax as…
2Cases cited9 opinions
- Gallagher v. ButlerTennessee Supreme Court · 1964
- New England Mut. Life Ins. v. ReeceTennessee Supreme Court · 1935
- American Bemberg Corp. v. CarsonTennessee Supreme Court · 1949
- Shoppers Guide Pub. Co., Inc. v. WoodsTennessee Supreme Court · 1977
- John Ownbey Co. v. ButlerTennessee Supreme Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Gallacher v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1992
- South Central Bell Telephone Co. v. OlsenTennessee Supreme Court · 1984
- LeTourneau Sales & Service, Inc. v. OlsenTennessee Supreme Court · 1985
- Porter Brown Limestone Co. v. OlsonTennessee Supreme Court · 1982
- Maryland Pennysaver Group, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1991
7 more not listed; retrieve them via the Exa API.