Legal Opinion
Jack Cole Co. v. Ellington
Court of Appeals of Tennessee
Decided July 28, 1961PublishedCited by 4 opinions
1Opinion of the CourtShbiyeb, J.
Appellant, Jack Cole Company, is an Alabama corporation engaged in the business of transporting freight by motor truck in interstate commerce into and through Tennessee and other states. The case on appeal presents the question whether appellant, an irregular route carrier, was properly assessed for ad *122valorem taxes by the Public Service Commission of Tennessee under Section 67-901 T.C.A.
The Public Service Commission fixed the assessment at $225,000.00. On appeal to the State Board of Equalization the assessment was reduced by said Board to $192,500.00.
From the assessment so fixed by the…
2Cases cited7 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Standard Oil Co. v. PeckSupreme Court of the United States · 1952
- Nashville, C. & St. L. Ry. v. BrowningTennessee Supreme Court · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Alterman Transport Lines, Inc. v. Public Service Commission of TennesseeDistrict Court, M.D. Tennessee · 1966
- Peabody Coal Co. v. State Tax CommissionSupreme Court of Missouri · 1987
- Pulaski Highway Express, Inc. v. DunnTennessee Supreme Court · 1975
- TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the TreasuryCourt of Appeals of Tennessee · 2010