Legal Opinion
Buchanan v. Carson
Tennessee Supreme Court
Decided March 11, 1949PublishedCited by 2 opinions
1Opinion of the Court
Mr. Chiee Justice Neil
delivered the opinion of the Court.
This suit was brought to recover taxes on gross receipts, paid under protest by B. & B. Transport Company to the State Commissioner of Finance and Taxation, in the sum of $4,852.21. The applicable parts of the Taxing Statute which authorized the collection of the tax in controversy read as follows:
“Each person engaged in the business of operating a transportation company shall, for the privilege of doing such business, pay to the state for state purposes an amount equal to three per cent (3%) of the gross receipts derived from…
2Cases cited14 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Atlantic Coast Line Railroad v. Standard Oil Co. of KentuckySupreme Court of the United States · 1927
- Independent Warehouses, Inc. v. ScheeleSupreme Court of the United States · 1947
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United Artists Corp. v. Board of Censors of MemphisTennessee Supreme Court · 1949
- Film Transit, Inc. v. CarsonTennessee Supreme Court · 1956