ANR Pipeline Co., Colonial Pipeline Co., Columbia Gulf Transmission Co., et al. v. TN Board of Equalization

Pipelines for the transport of petroleum products were installed sub-surface by various companies which acquired easements over affected freeholds. These pipelines were assessed as real estate for purposes of taxation. Petitions for Review were filed by the Pipeline Companies alleging that the pipelines were personal property. The decision of the Board of Equalization is reversed.