Case Name
Thomas West v. Tenn. Comm’r of Revenue
Case Number
23-0776-III
County
Judge Panel
Chancellor I’Ashea L. Myles, Chief Judge (Middle Grand Division)
Judge J. Brent Bradberry (Western Grand Division)
Judge Beth Boniface (Eastern Grand Division
Status
Active Hearing on cross-motions for summary judgment scheduled for 9/20/2024
Orders
6 - 3JP Appointment Order.pdf58.29 KB
Cases Description
In this matter, Plaintiff, a Kansas attorney, seeks declaratory and injunctive relief from Tenn. Code Ann. §§ 67-4-1701 to -1712, which imposes a $400 professional privilege tax on various professions, including the practice of law. Plaintiff alleges the tax violates Tenn. Const. art. II, section 28 by leyving the tax in an arbitrary and capricious manner, as well as the Dormant Commerce Clause of the United States Constitution.