State and Local Taxation -- 1957 Tennessee Survey

Governmental Immunity--Application to Taxpayer Who is Performing a Governmental Function. Another chapter was written in the Tennessee saga of governmental immunity and local taxation by the Tennessee Supreme Court in Roane-Anderson Co. v. Evans. That case involved Tennessee taxes levied on the exercise by a taxpayer of certain privileges. These privilege taxes were measured by the gross income which the taxpayer received as a result of its activities pursuant to a contract it had with the federal government in connection with atomic bomb production at Oak Ridge, Tennessee.