Court of Appeals Opinions

Format: 06/17/2018
Format: 06/17/2018
Suntrust Bank vs. Johnson
M1997-00202-COA-R3-CV
Authoring Judge: Judge William C. Koch, Jr.
Trial Court Judge: Ernest B. Pellegrin
This appeal involves a dispute between a commercial bank and the Tennessee Department of Revenue regarding the bank's claim for a refund of the sales taxes paid in connection with defaulted retail installment sales contracts purchased from various automobile dealers. After the Department denied its refund claim, the bank sued the Commissioner of Revenue in the Chancery Court for Davidson County seeking a refund. Both parties eventually sought a summary judgment. The trial court granted the Commissioner's motion for summary judgment after concluding that it did not have jurisdiction to consider the bank's claim. Alternatively, the trial court held that the bank was not entitled to the requested refund because it was not the dealer who originally remitted the sales tax to the Department. We have determined that the trial court erred by determining that it lacked jurisdiction to consider the bank's refund claim. However, we have also determined that the trial court correctly concluded that the bank was not entitled to the requested refund because it was not the dealer who remitted the sales tax at issue.
Davidson County Court of Appeals 05/26/98
Perkins vs. Kirby
03A01-9709-CH-00429
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/20/98
Crittenden vs. Crittenden
03A01-9709-CH-00407
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/20/98
Lawson vs. Lawson
03A01-9709-CH-00406
Authoring Judge:
Trial Court Judge:
Claiborne County Court of Appeals 05/20/98
Davis v. Erwin
03A01-9707-CV-00247
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/20/98
Shahrdar vs. Global Housing, Inc.
01A01-9710-CV-00553
Authoring Judge:
Trial Court Judge: Marietta M. Shipley
Davidson County Court of Appeals 05/20/98
Dept. of Children's Svcs. vs. Mangrum
01A01-9709-JV-00530
Authoring Judge:
Trial Court Judge: Andrew J. Shookhoff
Davidson County Court of Appeals 05/20/98
Simmons vs. Russell, et. al.
01A01-9709-CV-00467
Authoring Judge:
Trial Court Judge: James E. Walton
Montgomery County Court of Appeals 05/20/98
Forbes vs. Wilson Co. Emergency
01A01-9602-CH-00089
Authoring Judge:
Trial Court Judge: C. K. Smith
Wilson County Court of Appeals 05/20/98
Oates vs. Glenstone
03A01-9712-CV-00545
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/19/98
Helm vs. Hayes
03A01-9710-PB-00497
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/19/98
Dempsey vs. International
03A01-9709-CV-00436
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/19/98
Wakefield vs. Crawley
03A01-9707-CH-00290
Authoring Judge:
Trial Court Judge:
Court of Appeals 05/19/98