Legal Opinion
Evans v. Memphis Dairy Exchange, Inc.
Tennessee Supreme Court
Decided July 11, 1952PublishedCited by 12 opinions
1Opinion of the CourtJustice Tomlinson
Memphis Dairy Exchange, Inc., is engaged in the'business of selling milk bottles to retail distributors of milk. These retail distributors use these bottles as containers in packaging milk for delivery to consumers. The consumer is required to pay the distributor three (3‡) cents for this bottle as a means of assuring its return to the distributor.
The Commissioner construed the sale of such milk bottles by the Dairy Exchange to the distributor to be a transaction which is taxable under our Retailers’ Sales Tax Act. Accordingly, he required Memphis Dairy Exchange, Inc. to pay the State…
2Cases cited2 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- Doran v. CrenshawTennessee Supreme Court · 1933
3Cited by12 opinions
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Baltimore Foundry & MacHinery Corp. v. ComptrollerCourt of Appeals of Maryland · 2001
- State Department of Revenue v. Adolph Coors Co.Supreme Court of Colorado · 1986
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
7 more not listed; retrieve them via the Exa API.