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.
Davidson
Plaintiffs Elizabeth and Gabriel Rutan-Ram are a Jewish married couple who were denied, because of their differing faith, services by Holston United Methodist Home for Children, a child-placing agency that professes a Christian belief system. Holston receives state funding through the Department of Children’s Services. The Rutan-Rams state this alleged religious discrimination is expressly approved by Tenn. Code Ann.