Case Title: Parkridge Hospital, Inc. v. Woods

Citation: 561 S.W.2d 754

Docket Number: 

State: tennessee

Court: Tennessee Supreme Court

Date: 1978-02-13T00:00:00Z

Document:
561 S.W.2d 754 (1978) PARKRIDGE HOSPITAL, INC., Appellant, v. Jayne Ann WOODS, Commissioner of Revenue, State of Tennessee, Appellee. Supreme Court of Tennessee. February 13, 1978. Roger W. Dickson, Carl E. Hartley, Stophel, Caldwell & Heggie, Chattanooga, for appellant. Brooks McLemore, Jr., Atty. Gen., Jim G. Creecy, Asst. Atty. Gen., Nashville, for appellee. HENRY, Chief Justice. In this civil action for recovery of sales and use taxes paid under protest, the sole issue is whether human blood is "tangible personal property" subject to sale or use tax. The Chancellor responded in the affirmative. We agree. We adopt the opinion of the Chancellor as the opinion of the Court. It reads, in pertinent part, as follows: Affirmed. FONES, COOPER, BROCK and HARBISON, JJ., concur.