City of Knoxville v. Knox County, Tennessee - Concurring

The question in this appeal is which statutory local option sales tax distribution system is to be applied.  We have essentially concluded that the appropriate statute is the one in effect when the distribution is to be made. I concur totally with the majority opinion and write separately simply toemphasize the context in which this decision is made and the consistency of the logic of the opinion with the practicalities of that context.