Bearing Distributors, Inc. v. David Gerregano, Commissioner of Revenue, State of Tennessee

In this case involving the plaintiff corporation’s challenge to the business tax assessed against it by the defendant, Tennessee Commissioner of Revenue David Gerregano (“Commissioner”), the parties filed competing motions for summary judgment. Following a hearing, the trial court upheld the business tax assessed against the plaintiff at a retail tax rate, rather than the lower wholesale tax rate that the plaintiff argued was applicable, and which the plaintiff had paid. Granting summary judgment in favor of Commissioner, the trial court awarded to Commissioner a judgment for unpaid taxes in the amount of $141,004.70 plus interest from the date of the adjusted assessment. The plaintiff prematurely appealed the grant of summary judgment prior to the trial court’s entry of a post-judgment order awarding statutory attorney’s fees and expenses to Commissioner. Following entry of the post-judgment order, this appeal proceeded concerning the summary judgment order. Discerning no reversible error, we affirm.