Legal Opinion

Dana Corporation v. Loren L. Chumley, Commissioner of Revenue, State of Tennessee

Court of Appeals of Tennessee

Decided May 28, 2010No. M2009-00888-COA-R3-CVPublished

1Opinion of the Court

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE February 23, 2010 Session DANA CORPORATION v. LOREN L. CHUMLEY, Commissioner of Revenue, State of Tennessee Appeal from the Chancery Court for Davidson County No. 04-3225-III Ellen H. Lyle, Chancellor No. M2009-00888-COA-R3-CV - Filed May 28, 2010 This appeal involves the denial of a claim for job tax credits by the Commissioner of Revenue. The taxpayer asserts that it qualifies for the credits pursuant to

Tenn. Code Ann. § 67-4-2109(c)(2)(A). The trial court determined that the taxpayer, as a successor to the entity that originally earned the…

2Cases cited16 opinions

  1. Union Carbide Corp. v. HuddlestonTennessee Supreme Court · 1993
  2. National Railroad Passenger Corp. v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1985
  3. State v. Brown & Williamson Tobacco Corp.Tennessee Supreme Court · 2000
  4. Carson Creek Vacation Resorts, Inc. v. State, Department of RevenueTennessee Supreme Court · 1993
  5. Estate of Adkins v. White Consolidated Industries, Inc.Court of Appeals of Tennessee · 1990

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