Case Name: Tennessee Oil Co. v. McCanless, Com'r of Finance and Taxation
Court: Tennessee Supreme Court
Jurisdiction: Tennessee
Decision Date: 1941-12-13
Citations: 178 Tenn. 683
Docket Number: 
Parties: Tennessee Oil Co. v. McCanless, Com’r of Finance and Taxation.
Judges: MoKiNNey & Chambliss, JJ., concur in this opinion.
Reporter: Tennessee Reports
Volume: 178
Pages: 683–704

Head Matter:
Tennessee Oil Co. v. McCanless, Com’r of Finance and Taxation.
(Nashville,
December Term, 1941.)
Opinion filed December 13, 1941.
Bryan & Maxwell, of Memphis, and Levine & Levine, of Nashville, for Tenn. Oil Co.
Roy H. Beeler, Attorney-General, and William F. Barry and Harry Phillips, Assistant Attorneys-General, for McCanless.

Opinion:
Mr. Justice DbHaven
delivered the unanimous opinion of the Court on one phase of the case, and a dissenting opinion as to the other phase.
Complainant, a Tennessee corporation engaged in the business of distributing gasoline and other petroleum products, with its principal place of business at Dyers-burg, Tennessee, seeks by its bill herein to recover $25,510.51 gasoline tax paid by it under protest. The chancellor granted the relief sought and defendant has appealed to this court and assigned errors.