Rosewood, Inc. v. Garner

The complainant Rosewood, Inc. appeals from a decree of the Chancellor holding the complainant was not entitled to a tax exempt status for the calendar year 1968. The compláinant had filed suit averring it was entitled to that status as a charitable institution within the meaning of T.C.A. sec. 67-502(2). The complainant sought a refund of taxes assessed against its real and personal property by the City of Memphis and by Shelby County for the year 1968, which taxes complainant averred were paid under protest. The complainant sought an injunction against future taxation.

The complainant was…