Dana Corporation v. Loren L. Chumley, Commissioner of Revenue, State of Tennessee

This appeal involves the denial of a claim for job tax credits by the Commissioner of Revenue. The taxpayer asserts that it qualifies for the credits pursuant to Tenn. Code Ann._ 67-4-2109 (c)(2)(A). The trial court determined that the taxpayer, as a successor to the entity that originally earned the credits, is barred by Tenn. Code Ann. _ 67-4-2109(e)(1) from utilizing the remaining credits for the years at issue. The taxpayer appeals. We affirm.