Legal Opinion
Thomas West v. David Gerregano, Tennessee Commissioner of Revenue
Court of Appeals of Tennessee
Decided December 17, 2025Published
1Opinion of the Court
12/17/2025 IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE August 6, 2025 Session THOMAS WEST v. DAVID GERREGANO, TENNESSEE COMMISSIONER OF REVENUE Appeal from the Chancery Court for Davidson County No. 23-0776-III I’Ashea L. Myles, Chancellor ___________________________________ No. M2025-00165-COA-R3-CV ___________________________________ Appellant, an attorney residing in Kansas but licensed in both Kansas and Tennessee, filed a complaint challenging the constitutionality of Tennessee’s professional privilege tax. A three-judge panel granted summary judgment in favor of the defendant…
2Cases cited27 opinions
- Byrd v. HallTennessee Supreme Court · 1993
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Bain v. WellsTennessee Supreme Court · 1997
- Michelle RYE Et Al. v. WOMEN’S CARE CENTER OF MEMPHIS, MPLLC Et Al.Tennessee Supreme Court · 2015
- Hannan v. Alltel Publishing Co.Tennessee Supreme Court · 2008
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