Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee - Dissent

I respectfully dissent from the majority’s conclusion that the facts of this case empowered the Commissioner of Revenue to issue a variance from the statutorily mandated apportionment methodology by which Plaintiffs mus tcompute their Tennessee franchise and excise tax liability. The Commissioner’s authority under Tenn. Code Ann. § 67-4-2014(a) to issue a variance is limited byRule 1320-6-1-.35(1)(a)(4) to “unusual fact situations,which ordinarily will be unique and nonrecurring,” and no such facts are specifically articulated in the Commissioner’s variance letter and no such facts can be found in this record.