Angel v. Jackson

OPINION

HERSCHEL P. FRANKS, Special Justice.

Plaintiffs’ suit to enjoin the commissioner from collecting taxes assessed upon plaintiffs’ businesses for the sale of alcoholic beverages was dismissed by the trial court. The judge held he was without subject matter jurisdiction,1 but issued an order enjoining the commissioner from forcing payment of the taxes pending this appeal.

According to the complaint, plaintiffs own two package stores in Bledsoe County, which “are licensed to sell drinks that are not mixed on the premises.” Pursuant to T.C.A., § 67-4-410, the commissioner assessed a gross…