Case Number
M2010-00629-COA-R3-CV
In this appeal from the Tennessee Claims Commission, taxpayer, a self-funded multiple employer welfare arrangement, seeks a refund of taxes paid under protest, asserting that the tax was preempted by the Employee Retirement Income Security Act and that the tax is uncertain and ambiguous. We affirm.
Originating Judge
Claims Commissioner Stephanie Reevers
Case Name
Tennessee Independent Colleges & Universities Association Benefit Consortium, Inc. v. Tennessee Department of Commerce & Insurance, et al.
Date Filed
Dissent or Concur
No
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