James W. Swafford, Jr. v. Commissioner of Revenue

After the Tennessee Supreme Court declared the tax on unauthorized substances to be unconstitutional, Plaintiff taxpayer filed a claim with the Department of Revenue seeking a refund of taxes paid. The Commissioner of Revenue denied Plaintiff’s claim for refund on the grounds that it was filed beyond the applicable limitations period. Plaintiff filed suit challenging the denialinthe chancerycourt. The chancerycourtgranted the Commissioner’s motion to dismiss. Plaintiff appeals. We affirm.