APPELLATE COURT OPINIONS

Defendant, Richard Allen, was indicted for the first degree murders of David Lee Day and James Kevin Huckaby. A Davidson County jury convicted the defendant of the lesser offense of second degree murder of David Lee Day and acquitted him of the Huckaby homicide. The trial court sentenced him as a Range I standard offender to twenty-five years incarceration. In this appeal as of right, defendant contends that his conviction must be reversed because of insufficient evidence to corroborate the testimony of an accomplice. The state prosecuted this accomplice for first degree murder, sought the death penalty, and allowed him to plead guilty to second degree murder during the accomplice's trial. The state has now changed its position and argues that he was not an accomplice. This is, however, impermissible. Since this felon-accomplice provided the only testimony linking the defendant to the crime, the long-standing, firmly established law in this state requires us to REVERSE the conviction.

This case involves a contest of Tennessee sales and use tax assessed by the defendant Tennessee Commissioner of Revenue. The plaintiff satellite programming television company argues that its services are not taxable telecommunications because, as “broadcast[s] . . . for public consumption,” the satellite television services are excluded from the definition of taxable telecommunications. The trial court granted summary judgment in favor of the plaintiff satellite programming television company. The defendant Commissioner appeals. We affirm.

This case involves an appeal from the SumnerCounty Circuit Court’s de novo review of a case from General Sessions Court, in which only one of the General Sessions Defendants perfected an appeal to circuit court.