BRENDA SMITH D/B/A SUGAR CREEK CARRIAGES v. DAVID GERREGANO, COMMISSIONER OF THE TENNESSEE DEPARTMENT OF REVENUE - Articles

All Content

BRENDA SMITH D/B/A SUGAR CREEK CARRIAGES v. DAVID GERREGANO, COMMISSIONER OF THE TENNESSEE DEPARTMENT OF REVENUE

Posted by: Tanja Trezise on Sep 28, 2023

Court: TN Court of Appeals

Attorneys 1: William Gary Blackburn and Bryant Beatty Kroll, Nashville, Tennessee, for the appellant, Brenda Smith.

Attorneys 2: Jonathan Skrmetti, Attorney General and Reporter, Andrée Blumstein, Solicitor General, and Charles Larry Lewis, Special Counsel, for the appellee, Tennessee Department of Revenue.

Judge(s): BENNETT

The Tennessee Department of Revenue issued a tax assessment against a horse-drawn carriage company pursuant to Tenn. Code Ann. § 67-6-212(a)(2). The carriage company filed a complaint in the chancery court challenging the tax assessment on two grounds: (1) that its carriage rides did not constitute a place of amusement under the statute and (2) that its equal protection rights had been violated because no other carriage companies had been assessed the tax. Both parties filed motions for summary judgment. The court granted the Tennessee Department of Revenue’s motion for summary judgment and denied the carriage company’s motion for summary judgment. Discerning no reversible error, we affirm the chancery court’s decision.

Attachments: