(DOWNLOAD) "Jack Daniel Distillery v. Donald W." by Supreme Court of Tennessee # Book PDF Kindle ePub Free
eBook details
- Title: Jack Daniel Distillery v. Donald W.
- Author : Supreme Court of Tennessee
- Release Date : January 16, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
COOPER, JUSTICE This appeal is from the action of the Chancery Court of Davidson County dismissing three suits brought by Jack Daniel Distillery,
Lem Motlow, Prop., a division of Brown-Forman Corporation, to recover sales and use taxes paid during the periods of January
-- September, 1984, and March -- September, 1985. The taxes in question are those imposed by the State of Tennessee on advertising
materials shipped from locations outside Tennessee to appellant's warehouse in Tennessee, where they were stored and ultimately
shipped to destinations outside Tennessee. Appellant contends the advertising materials are exempt from sales tax under T.C.A.
§ 67-6-313 and under this court's decision in Beecham Laboratories v. Woods, 569 S.W.2d 456 (Tenn. 1978), and that
the chancellor's decision to the contrary was in error. Appellant also questions the chancellor's finding (1) that the taxes
paid during the 1984 tax period were not paid under protest, and (2) that the suit to recover the taxes paid was filed too
late. On reviewing the record, we affirm the chancellor's action in dismissing the suits.
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