Five Oaks Golf & Country Club, Inc. v. Reagan Farr, as Commissioner of Revenue of the State of Tennessee

A taxpayer sued for a tax refund based on two issues. In response to the commissioner’s motion for summary judgment, the taxpayer conceded one issue, which constituted about 70% of the amount contested, and moved for summary judgment on the other issue. The trial court ruled for the commissioner on the conceded issue and for the taxpayer on the other issue. Both sides sought attorney fees and expenses. The trial court determined that the taxpayer was the prevailing party. The commissioner appealed. Finding that there is no prevailing party, we reverse the trial court.