Legal Opinion
Saturn Corp. v. Johnson
Court of Appeals of Tennessee
Decided April 18, 2006No. M2004-02067-COA-R3-CVPublishedCited by 4 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · CainWilliam B. Cain, J.
in which PATRICIA J. COTTRELL and FRANK G. CLEMENT, JR., JJ., joined.
Saturn Corporation appeals the Chancery Court’s entry of summary judgment in the Commissioner’s favor. Saturn filed its action in Chancery Court seeking a refund of a percentage of franchise and excise taxes paid in fiscal year 1999-2000. In this de novo review of the trial court’s judgment, we hold that the exemption claimed does not apply to the taxpayer, that the exemption as applied does not violate the equal protection provisions of state and federal constitutions, and affirm the trial court’s judgment in all…
3Cases cited39 opinions
- Byrd v. HallTennessee Supreme Court · 1993
- Owens v. StateTennessee Supreme Court · 1995
- Carson Creek Vacation Resorts, Inc. v. State, Department of RevenueTennessee Supreme Court · 1993
- Cronin v. HoweTennessee Supreme Court · 1995
- Harrison v. SchraderTennessee Supreme Court · 1978
34 more not listed; retrieve them via the Exa API.
4Cited by4 opinions
- Metropolitan Development & Housing Agency v. EatonCourt of Appeals of Tennessee · 2006
- American Heritage Apartments, Inc. v. Hamilton County Water And Wastewater Treatment Authority, Hamilton County, TennesseeCourt of Appeals of Tennessee · 2018
- High Country Adventures, Inc. v. Polk CountyCourt of Appeals of Tennessee · 2008
- Tennessee Independent Colleges & Universities Association Benefit Consortium, Inc. v. Tennessee Department of Commerce & InsuranceCourt of Appeals of Tennessee · 2010