Friday, April 29, 2011

Court Reviews the Admissibility of Evidence in a Suit to Recover the Balance on a Past Due Account

BELLSOUTH ADVERTISING & PUBLISHING CORP. v. SENTAYEHU ABEBE, ET AL. (Tenn. Ct. App. April 29, 2011)


This appeal arises out of a suit to recover the balance on a past due account for an advertisement in a telephone directory. Defendant disputed the authenticity and admissibility of the documents submitted by plaintiff to establish an enforceable and valid contract. The trial court permitted the documents to be admitted and entered judgment for plaintiff. Defendant appeals, contending that the trial court erred in admitting the documents and in finding an enforceable contract. Finding no error, we affirm. 


Opinion available at:

http://www.tba2.org/tba_files/TCA/2011/bellsouthadv_042911.pdf

Wednesday, April 27, 2011

Court Reviews the Allocation of Debts and Expenses in a Case Involving the Dissolution of a Real Estate Partnership

T. VERNER SMITH v. JERRY F. GARDNER (Tenn. Ct. App. April 27, 2011)

This appeal involves a suit for dissolution of a real estate partnership. The defendant-appellee also filed several counterclaims against the plaintiff, who is an attorney. After a bench trial, the trial court dissolved the partnership and found that the defendant-appellant was liable for one-half of the partnership's debts and expenses. The court dismissed the counterclaims. We affirm.

Opinion available at:

http://www.tba2.org/tba_files/TCA/2011/smitht_042711.pdf

Tuesday, April 26, 2011

Court Reviews the Franchise Tax Liability of a Corporation that Operates Motion Picture Theaters

MALCO THEATERS, INC. v. RICHARD H. ROBERTS, COMMISSIONER OF REVENUE, STATE OF TENNESSEE (Tenn. Ct. App. April 26, 2011)



This appeal concerns the franchise tax liability of a corporation operating motion picture theaters in Tennessee. The Tennessee Department of Revenue assessed deficiencies against the corporation in 2001 and 2004 after audits revealed the corporation did not include the value of rented films within its minimum franchise tax base. The corporation filed separate lawsuits in chancery court disputing the assessments. After consolidating the cases, the chancery court granted summary judgment in favor of the corporation. We reverse the grant of summary judgment, grant partial summary judgment in favor of the Commissioner of Revenue, grant partial summary judgment in favor of the corporation, and remand. 


Opinion available at:

http://www.tba2.org/tba_files/TCA/2011/malcotheaters_042611.pdf

Monday, April 25, 2011

Court Reviews Whether Insurance Company had Indemnity in a Personal Injury Suit

EVEREST NATIONAL INSURANCE COMPANY v. RESTAURANT MANAGEMENT GROUP, LLC ET AL. (Tenn. Ct. App. April 25, 2011)


This is a declaratory judgment action filed by an insurance company against its insured and the insured's customer who allegedly was injured from a fall after stepping in a hole in the insured's parking lot.

The insurance company asked for a declaration that it was not obligated to defend and indemnify the insured against the customer's personal injury claim. The insured filed a counterclaim asking for a declaration that the insurer was required to defend the claim and indemnify the insured against liability to the customer.

On dueling motions for summary judgment, the trial court held that the insurance company was relieved of its obligation to defend and indemnify the insured because the insured waited five months before notifying the insurance company of the claim and that, as a consequence of the insured's delay, the insurer was prejudiced. During that five months, the insured repaired cracks in the parking lot where the fall allegedly occurred. The insured appeals. We affirm. 


Opinion available at:

http://www.tba2.org/tba_files/TCA/2011/everest_042511.pdf