Legal Opinion
Bank of Commerce v. Woods
Tennessee Supreme Court
Decided August 13, 1979PublishedCited by 18 opinions
1Opinion of the Court
OPINION
FONES, Justice.
In a suit by plaintiff, Bank of Commerce, to recover sales taxes paid under protest, the trial court granted the Commissioner’s motion for summary judgment. The sales taxes were incurred by the owners of a food store. The Bank held a security interest in the inventory, furniture, fixtures and equipment, and after default, the owner-debtor transferred the secured property to the Bank. The Bank operated the food store as a going business for a short time and then sold it to a third party.
The issue is whether the Bank was a successor of, and liable for the sales taxes owed…
2Cases cited6 opinions
- Knudsen Dairy Products Co. v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Tri-Financial Corp. v. Department of RevenueCourt of Appeals of Washington · 1972
- Richards v. BlackmonSupreme Court of Georgia · 1975
- Sterling Title Co. of Taos v. Commissioner of Rev.New Mexico Court of Appeals · 1973
- State v. Standard Oil Co.Ohio Supreme Court · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Schnyder v. State Board of EqualizationCalifornia Court of Appeal · 2002
- Bates v. Director of RevenueSupreme Court of Missouri · 1985
- Gottsch Feeding Corp. v. StateNebraska Supreme Court · 2001
- LKS Pizza, Inc. v. Commonwealth Ex Rel. RudolphCourt of Appeals of Kentucky · 2005
- Red, White & Blue Transmission, Inc. v. Department of Revenue ServicesConnecticut Superior Court · 1994
13 more not listed; retrieve them via the Exa API.