Legal Opinion
James W. Swafford, Jr. v. Commissioner of Revenue
Court of Appeals of Tennessee
Decided March 13, 2012No. M2011-00913-COA-R3-CVPublished
1Opinion of the Court
IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE ASSIGNED ON BRIEF FEBRUARY 6, 2012 JAMES W. SWAFFORD, JR. v. COMMISSIONER OF REVENUE Direct Appeal from the Chancery Court for Davidson County No. 1020321 Claudia C. Bonnyman, Chancellor No. M2011-00913-COA-R3-CV - Filed March 13, 2012 After the Tennessee Supreme Court declared the tax on unauthorized substances to be unconstitutional, Plaintiff taxpayer filed a claim with the Department of Revenue seeking a refund of taxes paid. The Commissioner of Revenue denied Plaintiff’s claim for refund on the grounds that it was filed beyond the…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Stein v. Davidson Hotel Co.Tennessee Supreme Court · 1997
- Colonial Pipeline Co. v. MorganTennessee Supreme Court · 2008
- Doe v. SundquistTennessee Supreme Court · 1999
- Cook v. Spinnaker's of Rivergate, Inc.Tennessee Supreme Court · 1994
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