355 S.W.2d 448 WOODS LUMBER COMPANY, INC. v. ALFRED T. MacFARLAND, COMMISSIONER OF REVENUE, STATE OF TENNESSEE. Supreme Court of Tennessee, at Nashville, December Term, 1961. Opinion filed March 7, 1962. 1. TAXATION. The Tennessee Excise Tax Law is neither a property tax nor an income tax, but is a tax based upon privilege of […]
