Legal Opinion

TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the Treasury

Court of Appeals of Tennessee

Decided July 9, 2010No. M2009-01675-COA-R12-CVPublished

1Opinion of the Court

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE April 16, 2010 Session TECO BARGE LINE, INC. , N/K/A U. S. UNITED BARGE LINE, LLC v. JUSTIN P. WILSON, TENNESSEE COMPTROLLER OF THE TREASURY, ET AL. Appeal from the Tennessee State Board of Equalization Assessment Appeals Commission Kelsie Jones, Executive Secretary No. M2009-01675-COA-R12-CV - Filed July 9, 2010 Taxpayer, an interstate water transportation carrier company operating boats and barges over various waterways including the Mississippi and Tennessee Rivers, was assessed an ad valorem tax on personal property for the tax year 2005.…

2Cases cited48 opinions

  1. McDonnell Douglas Corp. v. GreenSupreme Court of the United States · 1973
  2. Texas Department of Community Affairs v. BurdineSupreme Court of the United States · 1981
  3. Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
  4. Mt. Healthy City School District Board of Education v. DoyleSupreme Court of the United States · 1977
  5. Price Waterhouse v. HopkinsSupreme Court of the United States · 1989

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