Legal Opinion
Jerome Hertis Phillips v. State of Tennessee Department of Revenue
Court of Appeals of Tennessee
Decided July 28, 2011No. E2010-01839-COA-R3-CVPublished
1Opinion of the Court
IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE June 21, 2011 Session JEROME HERTIS PHILLIPS v. STATE OF TENNESSEE DEPARTMENT OF REVENUE Appeal from the Chancery Court for Scott County No. 9960 Billy Joe White, Chancellor No. E2010-01839-COA-R3-CV-FILED-JULY 28, 2011 Jerome Hertis Phillips brought suit to contest a tax assessment made against him by the Department of Revenue (“the Department”). The Department filed a motion to dismiss based on a lack of subject matter jurisdiction. The trial court granted the motion based upon its finding that Phillips failed to file suit within the time…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Northland Insurance Co. v. StateTennessee Supreme Court · 2000
- Nelson v. Wal-Mart Stores, Inc.Tennessee Supreme Court · 1999
- Lynch v. City of JellicoTennessee Supreme Court · 2006
- Chenault v. WalkerTennessee Supreme Court · 2001
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