TENNESSEE COMMERCIAL WAREHOUSE, INC. v. WOODS


603 S.W.2d 130 (1980)

TENNESSEE COMMERCIAL WAREHOUSE, INC., Plaintiff-Appellee, v. Jayne Ann WOODS, Commissioner of Revenue, Defendant-Appellant.

Supreme Court of Tennessee.

August 4, 1980.


Attorney(s) appearing for the Case

Marian F. Harrison, William R. Willis, Willis & Knight, Nashville, for plaintiff-appellee.

Joe C. Peel, Asst. Atty. Gen., William M. Leech, Jr., Atty. Gen., Nashville, for defendant-appellant.


OPINION

HARBISON, Justice.

This case involves the interpretation of a portion of Chapter 352 of the Public Acts of 1977,1 relieving persons possessing unstamped tobacco products from the state tobacco tax under certain circumstances. The Chancellor held that the taxpayer was not liable for the tax under the undisputed facts in the record. We affirm that decision.

Appellee, Tennessee Commercial Warehouse, Inc., is a licensed...

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