[Download] "Edmondson Management Service v. Jayne Ann" by at Jackson Supreme Court of Tennessee # eBook PDF Kindle ePub Free
eBook details
- Title: Edmondson Management Service v. Jayne Ann
- Author : at Jackson Supreme Court of Tennessee
- Release Date : January 18, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
BROCK, C.J. The plaintiff operates the Ramada Inn Central in Chattanooga and sells alcoholic beverages for consumption on the premises
in its bar located there. T.C.A., § 57-4-301, levies a tax equal to 15 percent of the sales price of all alcoholic
beverages sold for consumption on the premises. Plaintiff alleges that it paid the taxes thus imposed but that the Commissioner
disputed the amount of taxes due and through her agents conducted an audit of the sales of alcoholic beverages on the premises
of the Ramada Inn Central and determined that an additional amount of $14,257.81 in taxes, interest and penalty was owed by
the taxpayer and made an assessment, accordingly, for that amount. The taxpayer paid this additional assessment under protest
and brings this action to recover the same. 1
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