Preview:

GEHL CORPORATION, )

)
Plaintiff/Appellant, ) Appeal No.

)
v. )
) RUTH E. JOHNSON, ) Commissioner of Revenue for the ) State of Tennessee, )
) Defendant/Appellee. ) 01-A-01-9803-CH-00165
FILED

Davidson Chancery No. 95-3343-III
December 4, 1998

Cecil W. Crowson
Appellate Court Clerk

COURT OF APPEALS OF TENNESSEE
APPEAL FROM THE DAVIDSON COUNTY CHANCERY COURT AT NASHVILLE, TENNESSEE
THE HONORABLE ELLEN HOBBS LYLE, CHANCELLOR
WILLIAM H.D. FONES, JR. JANIS WILD KESSER Baker, Donelson, Bearman & Caldwell 2000 First Tennessee  Building Memphis, Tennessee  38103
ATTORNEYS FOR PLAINTIFF/APPELLANT
JOHN KNOX WALKUP Attorney General & Reporter
STACY E. GIBSON 425 Fifth Avenue North Cordell Hull Building, Second Floor Nashville, Tennessee  37243-0489
ATTORNEYSFOR DEFENDANT/APPELLEE
AFFIRMED AND REMANDED

WILLIAM B. CAIN, JUDGE


O P I N I O N

Gehl Corporation filed suit in the Chancery Court of Davidson County to contest an assessment by the Commissioner of Revenue of the "Amusement Tax" imposed by Tennessee Code Annotated section 67-6-212(a)(2).
Gehl received a notice of assessment dated July 20, 1995 notifying it that it had been assessed for sales and use taxes for the period December, 1990 through September, 1994.  Gehl chose not to pay this assessment and filed suit pursuant to Tennessee Code Annotated section 67-1-1801 requesting the court to set aside the assessment.  At issue is an assessment for tax in the amount of $361,795.00, together with penalty and interest totaling $557,231.00 as of July 20, 1995.
The Gehl Corporation engages in two major activities in Tennessee.  In addition to promoting and organizing tours for several Country Music stars, The Gehl Corporation entered into contracts with the Memphis Firefighters

Download gehlcorp.pdf

Tennessee Law