Eisai, Inc. v. David Gerregano, Commissioner of Revenue, State of Tennessee
The issues on appeal involve the assessment of state business taxes against a pharmaceutical company that stored and sold its products from a warehouse in Memphis, Tennessee. The trial court granted summary judgment to the taxpayer, Eisai, Inc. (“Eisai”), on the ground that its pharmaceutical sales were not subject to business tax because the pharmaceuticals did not constitute “tangible personal property” as the term is defined in Tennessee Code Annotated § 67-4-702(a)(23), which exempts products that are “inserted or affixed to the human body” by physicians or “dispensed . . . in the treatment of patients by physicians.” The Department of Revenue (“the Department”) appeals. We affirm the judgment of the trial court, but also rule in favor of Eisai on a different ground raised in the trial court and on appeal. In order to prevail in this case, the Department must establish that Eisai made “wholesale sales” to “retailers,” as distinguished from “wholesaler-towholesaler” sales, the latter of which are exempt from business tax. The undisputed facts reveal that Eisai’s sales were “wholesaler-to-wholesaler” sales. Accordingly, Eisai’s sales were not subject to business tax. As such, Eisai need not establish that the exception in § 67-4-702(a)(23) applies. Nevertheless, if Eisai’s sales to its distributors are within the scope of the business tax, we affirm the trial court’s ruling that Eisai’s sales are exempt under Tennessee Code Annotated § 67-4-702(a)(23). For these reasons, we affirm. |
Davidson | Court of Appeals | |
In Re Jeremiah B.
In this case involving termination of the mother’s parental rights to her child, the trial court |
Sevier | Court of Appeals | |
Brad Coen v. Myra (Coen) Horan
The mother of the parties’ only child filed a pro se appeal of the trial court’s order granting |
Benton | Court of Appeals | |
Home Service Oil Company v. Thomas Baker
A judgment creditor petitioned to enroll and enforce a Missouri judgment under the Uniform Enforcement of Foreign Judgments Act. The judgment debtor opposed the petition claiming that the doctrine of laches prevented the judgment creditor from enforcing its judgment. Alternatively, the judgment debtor claimed that equitable estoppel prevented the judgment creditor from collecting the full amount remaining on the judgment. The trial court enrolled the judgment but agreed that equitable estoppel applied. We conclude that equitable estoppel does not apply. So we affirm the enrollment of the foreign judgment and vacate the trial court’s decision as to enforceability. |
Sumner | Court of Appeals | |
City of Covington v. Terrell Tooten
Appellant was found guilty of violating Tennessee Code Annotated section 55-8-199 for |
Tipton | Court of Appeals | |
In Re Korey L.
Appellant/Father appeals the trial court’s termination of his parental rights to the minor child on the grounds of: (1) failure to establish a suitable home; (2) abandonment by wanton disregard; (3) persistence of the conditions that led to the child’s removal; (4) incarceration for a 10-year sentence; and (5) failure to manifest an ability and willingness to assume legal and physical custody of the child. The trial court failed to make sufficient findings to support the grounds of: (1) failure to establish a suitable home; (2) abandonment by wanton disregard; and (3) failure to manifest an ability and willingness to assume legal and physical custody of the child. Tenn. Code Ann. § 36-1-113(k). Accordingly, we reverse the termination of Father’s parental rights on those grounds. We affirm the trial court’s termination of Father’s parental rights on the remaining grounds and on its finding that termination of Father’s parental rights is in the child’s best interest. |
Davidson | Court of Appeals | |
Dover Signature Properties, Inc. v. Customer Service Electric Supply, Inc.
The appellant, the developer of a senior living facility in Knoxville, appeals the trial court’s |
Knox | Court of Appeals | |
City of Memphis v. George Edwards by and through Elizabeth W. Edwards
Appellant City of Memphis appeals the dismissal of its petition for judicial review of the |
Shelby | Court of Appeals | |
State of Tennessee v. Tedrick Dawne Hughes
The Defendant, Tedrick Dawne Hughes, was convicted of possession of more than onehalf |
Madison | Court of Criminal Appeals | |
City of Memphis v. George Edwards by and through Elizabeth W. Edwards -Dissent
There is much in the Majority Opinion with which I agree. But on one significant |
Shelby | Court of Appeals | |
Kelvin Dewayne Golden v. State of Tennessee
The Petitioner, Kelvin Dewayne Golden, appeals the Madison County Circuit Court’s |
Madison | Court of Criminal Appeals | |
State of Tennessee v. Kellye Rhea Crabtree
Defendant, Kellye Rhea Crabtree, appeals from the trial court’s sentencing and restitution orders connected with her guilty-pleaded convictions for theft over $60,000, theft over $1,000, and official misconduct, arguing that the trial court abused its discretion by ordering consecutive sentencing; finding that she was a professional criminal; denying probation or an alternative sentence; ordering the maximum in-range sentence; and imposing restitution in an ex parte order filed after the sentencing hearing. We affirm the judgments of the trial court regarding consecutive sentencing and the manner of service. However, we reverse the trial court’s restitution order and remand the case for a full restitution hearing. |
Fentress | Court of Criminal Appeals | |
Collin C. ET AL., By Next Friend Holly Craft v. Michael Steven Tutor
A Tennessee Supreme Court Rule 10B petition for recusal appeal was filed in this Court |
Shelby | Court of Appeals | |
Brandon K. Anderson v. Lauderdale County, Tennessee
Plaintiff filed an action against Lauderdale County under Tenn. Code Ann. § 8-8-301 to - |
Court of Appeals | ||
Marcus Thomas v. State of Tennessee
The Petitioner, Marcus Thomas, appeals from the Knox County Criminal Court’s denial of |
Knox | Court of Criminal Appeals | |
In Re Dixee D. Et Al.
A father appeals the termination of his parental rights to two children. The trial court concluded that the maternal aunt and uncle proved two statutory grounds for termination by clear and convincing evidence. The court also concluded that there was clear and convincing evidence that termination was in the children’s best interest. After a thorough review, we agree and affirm. |
Lawrence | Court of Appeals | |
State of Tennessee v. David Ray Duncan
As relevant to this appeal, the Defendant, David Ray Duncan, was convicted by a jury of |
Court of Criminal Appeals | ||
State of Tennessee v. Katherine E. Pilley
The Defendant, Katherine E. Pilley, pleaded guilty to possession of methamphetamine, a |
Hamblen | Court of Criminal Appeals | |
State of Tennessee v. Brian Keith Medley
The Defendant, Brian Keith Medley, was found guilty of sexual battery and |
Cumberland | Court of Criminal Appeals | |
State of Tennessee v. Douglas McArthur McGill
The Defendant, Douglas McArthur McGill,1 was convicted by a jury of violating the |
Maury | Court of Criminal Appeals | |
Darcell Dominique Wright v. State of Tennessee
The Petitioner, Darcell Dominique Wright, appeals from the Montgomery County Circuit Court’s dismissal of his petition for post-conviction relief. On appeal, the Petitioner contends that the post-conviction court erred when it held that the Petitioner’s claim of limited ability to access the penitentiary law library due to lockdowns did not entitle him to due process tolling of the one-year statute of limitations for filing his petition. We affirm the judgment of the post-conviction court. |
Montgomery | Court of Criminal Appeals | |
Penny Lawson et al. v. Hawkins County, Tennessee et al.
Governmental entities generally are immune from suit. But the Governmental Tort Liability Act removes immunity for certain injuries caused by the negligent acts of an employee. In this case, we consider whether the term “negligent” in the Act’s removal provision is limited to ordinary negligence or instead also encompasses gross negligence or recklessness. We hold that the Act removes immunity only for ordinary negligence. Because the Court of Appeals held to the contrary, we reverse the decision below and remand for further proceedings. |
Hawkins | Supreme Court | |
Penny Lawson et al. v. Hawkins County, Tennessee et al. (Concur)
I concur in the majority’s analysis and holding that Tennessee Code Annotated |
Hawkins | Supreme Court | |
State of Tennessee v. Ricky Hunter
Ricky Hunter, Defendant, was indicted for one count of first degree murder and one count |
Shelby | Court of Criminal Appeals | |
Jahue Mumphrey v. State of Tennessee
The Petitioner, Jahue Mumphrey, pled guilty by criminal information to possessing a |
Shelby | Court of Criminal Appeals |