ELEC. POWER BD. OF MET. GOV'T, ETC. v. Woods

558 S.W.2d 821 (1977)

The ELECTRIC POWER BOARD OF the METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, Appellant,

v.

Jayne Ann WOODS, as Commissioner of Revenue for the State of Tennessee, Appellee.

Supreme Court of Tennessee.

December 5, 1977.

David M. Pack, Pack & Price, Nashville, for appellant.

David S. Weed, Asst. Atty. Gen., Nashville, for appellee.

OPINION

HENRY, Justice.

This is a suit brought under § 67-2305, T.C.A., to recover disallowed vendors' compensation, interest and penalties incurred by a taxpayer for delinquent payment of sales tax. Upon the dismissal of its complaint by the…