Opinion FlashMarch 12, 2003
Volume 9 Number 044
Following this index are summaries of each case, including its name, first paragraph, author's name, and the names of attorneys for the parties of each opinion.This Issue (IN THIS ORDER):
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Howard H. Vogel
BELLSOUTH ADVERTISING AND PUBLISHING COMPANY v. RUTH JOHNSON, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Court:TSC Attorneys: James W. McBride, Washington, D.C., and Brigid M. Carpenter, Nashville, Tennessee, for the appellant, BellSouth Advertising and Publishing Company. Paul G. Summers, Attorney General and Reporter; Michael E. Moore, Solicitor General; and Wyla M. Posey, Assistant Attorney General, for the appellee, Ruth Johnson, Commissioner of Revenue, State of Tennessee. Judge: DROWOTA First Paragraph: In this use tax case, we address the issue of whether or not the plaintiff should receive a credit under Tennessee law for sales tax it paid to the State of Alabama on the purchase of photocompositions used in printing telephone directories that were later distributed in Tennessee. Under Tennessee Code Annotated section 67-6-203(a) (1998), a use tax is levied at the rate of six percent (6%) of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax. (Emphasis added). To avoid duplication of the tax, Tennessee Code Annotated section 67-6-507(a) (1998) provides a credit for like taxes paid to other states on tangible personal property. The trial court and the Court of Appeals both found that the plaintiff was not owed a credit for sales tax paid to Alabama for the photocompositions, since there was no "like tax" paid on the telephone directories. We conclude that the plaintiff is entitled to a credit because the cost of the photocompositions on which the Alabama sales tax was paid is included in the cost of the directories on which Tennessee is seeking to impose a use tax. Accordingly, we reverse the judgments of the trial court and the Court of Appeals and grant summary judgment to the plaintiff. http://www.tba.org/tba_files/TSC/bellsouthvjohnson.wpd
JANINE MERRYMAN v. AQUA GLASS CORPORATION Court:TSC - Workers Comp Panel Attorneys: Steven S. Maroney, Amber A. Edwards, Jackson, Tennessee, for appellant, Aqua Glass Corporation Scott G. Kirk, Jackson, Tennessee, for the appellee, Janine Merryman Judge: MALOAN First Paragraph: This workers' compensation appeal has been referred to the Special Workers' Compensation Appeals Panel of the Supreme Court in accordance with Tenn. Code Ann. S50-6-285(e)(3) for hearing and reporting to the Supreme Court of findings of fact and conclusions of law. In this appeal, the defendant employer Aqua Glass Corporation contends the evidence preponderates against the trial court's finding of a compensable back injury and an award of twenty-six percent (26%) permanent partial disability to the body as a whole. For the reasons stated in this opinion, we affirm the judgment of the trial court. http://www.tba.org/tba_files/TSC_WCP/merryman.wpd
STATE OF TENNESSEE v. CHARLES EUGENE JONES Court:TCCA Attorneys: Richard A. Spivey, Kinsport, Tennessee, for appellant, Charles Eugene Jones. Paul G. Summers, Attorney General & Reporter; Thomas E. Williams, III, Assistant Attorney General; Greeley Wells, District Attorney General; and Lewis Combs, Assistant District Attorney General; for appellee, State of Tennessee. Judge: SMITH First Paragraph: The defendant, Charles E. Jones, pled guilty to possession of marijuana with intent to sell or deliver, possession of drug paraphernalia, and unlawful possession of a weapon. For these convictions, the trial court classified the defendant as a Range I standard offender and ordered him to serve an aggregate one year sentence, consisting of concurrent sentences of one year for his possession of marijuana with intent to sell or deliver conviction, eleven months and twenty-nine days for his possession of drug paraphernalia conviction, and thirty days for his unlawful possession of a weapon conviction. The state agreed to suspend the two latter sentences, and the trial court sentenced the defendant to serve four years of probation and one year of incarceration, which was to be suspended after the defendant served ninety days in the county jail. The defendant now appeals his sentence, alleging (1) that the trial court erroneously modified his plea agreement with the state after it had been submitted to the trial court for approval, (2) that the trial court improperly denied his request to serve the entirety of his sentence on probation, and (3) that the trial court improperly weighed and applied various enhancement and mitigating factors. After reviewing the record, we find that none of the defendant's allegations merit relief and therefore affirm the defendant's sentence. http://www.tba.org/tba_files/TCCA/jonesce.wpd
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