Chancellor Patricia Head Moskal, Chief Judge (Middle Grand Division).
Chancellor Telford E. Forgety, Jr. (Eastern Grand Division).
Judge Rhynette N. Hurd (Western Grand Division)
Plaintiff Brenda Smith, doing business as Sugar Creek Carriages, has challenged the Tennessee Department of Revenue’s application of the Amusement Tax, Tenn. Code Ann. § 67-6-212, to her business. She claims the Department has exceeded the scope of its authority assessing Sugar Creek Carriages under the statute. Mrs. Smith also asserts that the Department has violated federal and state constitutional guarantees of equal protection by levying the amusement tax against her horse-drawn carriage business but not other similarly situated businesses throughout the state.
Chancery Clerk and Master of Metropolitan Nashville & Davidson County