James T. (Tom) Higdon v. State of Tennessee, et al.

The State of Tennessee Department of Revenue rendered an assessment against James T. Higdon (“Higdon”) for certain business taxes owed. Higdon, challenging the actions taken by the department, sued the State of Tennessee; Commissioner Richard Roberts of the Department of Revenue; and, M. Bernadette Welch of the Department of Revenue (“the Defendants,” collectively), in the Chancery Court for Campbell County (“the Trial Court”). The Defendants filed a motion to dismiss, which the Trial Court granted. The Trial Court held, among other things, that it lacked subject matter jurisdiction to hear the case as Higdon had not satisfied the statutory requirements for seeking relief regarding state tax claims. Higdon appeals to this Court. We affirm the judgment of the Trial Court in its entirety.