L. L. Bean v. Fred Bracey

This case is before us on direct appeal from the chancery court, where the plaintiff, L. L. Bean, Inc., originally sought a declaratory judgment, permanent injunctive relief, and an order quashing a summons issued by the Tennessee Department of Revenue. The chancellor granted partial relief, ruling that the summons was not properly issued; the defendants have not appealed that portion of the decree. But the chancellor granted the defendants' motion to dismiss and thereby denied the other relief sought by the company, which now seeks reversal of the judgment below. At issue is the jurisdiction of the trial court to entertain L. L. Bean's constitutional challenge to Tennessee's recently amended sales tax statute, T.C.A. § 67-6-102. We conclude that the chancellor's ruling was correct in all respects and affirm. FACTUAL BACKGROUND