Legal Opinion
Griffith Motors, Inc. v. King
Tennessee Supreme Court
Decided November 1, 1982PublishedCited by 12 opinions
1Opinion of the Court
OPINION
BROCK, Justice.
The issue presented is whether or not a taxpayer who asserts the invalidity of a tax liability assessed against him may pay only a portion thereof under protest and then, without paying the balance asserted to be due, sue to recover the partial payment thus made.
T.C.A., § 67-2303, provides:
“In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due, by said officer, from any citizen, the person…
2Cases cited6 opinions
- Hill v. BeelerTennessee Supreme Court · 1956
- Union Trust Co. of Rochester v. United StatesCourt of Appeals for the Second Circuit · 1934
- United States v. ClarkeCourt of Appeals for the Third Circuit · 1934
- Lyons v. LayTennessee Supreme Court · 1942
- State v. Delinquent Taxpayers as Shown on 1972 Real Property Delinquent Tax Records of the Metropolitan Government of Nashville & Davidson CountyTennessee Supreme Court · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
- Beare Co. v. OlsenTennessee Supreme Court · 1986
- Fuller v. Preston State Bank, Texas Court of Appeals, 5th District (Dallas)1983
- Stewart Title Guaranty Co. v. McReynoldsCourt of Appeals of Tennessee · 1994
- Wicker v. CommissionerCourt of Appeals of Tennessee · 2010
7 more not listed; retrieve them via the Exa API.