Sam Carey Lumber Co. v. Sixty-One Cabinet Shop, Inc.

CRAWFORD, Judge.

Plaintiff, Sam Carey Lumber Company, sued defendant, Sixty-One Cabinet Shop, Inc., to recover Tennessee sales tax assessed on sales made by plaintiff to defendant. Both parties moved for summary judgment and the trial court denied plain*253tiff’s motion and granted defendant’s motion. The sole issue on appeal is whether the trial court erred in denying the plaintiff’s motion for summary judgment and granting defendant’s motion.

The facts are undisputed and the parties concede that this is a proper case for summary judgment pursuant to Rule 56, Tennessee Rules of Civil Procedure.…