From our private database of 35,600+ case briefs...
Covington Pike Toyota, Inc. v. Cardwell
Tennessee Supreme Court
829 S.W.2d 132 (1992)
Covington Pike Toyota, Inc. (Covington) (plaintiff) was a Tennessee company that sold new and used cars. Covington also sold contracts for extended warranty service to customers who purchased cars, entitling those who purchased the warranty contracts to free repair services at certain Toyota dealerships around the country. Covington did not collect sales taxes on purchases of the warranty contracts. Under Tennessee law, state sales tax extended to the performance of repair services. Charles, the commissioner of revenue (defendant), interpreted Tennessee’s sales-tax statute to also apply to warranty contracts that provided for repair services. Cardwell assessed a deficiency against Covington for unpaid sales tax related to its contracts for extended warranty service. Covington filed a lawsuit in the Shelby County Chancery Court opposing Cardwell’s assessment. The chancellor of the chancery court granted summary judgment for Covington, holding that Cardwell had exceeded his authority by interpreting the statute to include warranty contracts in the category of taxable repair services. Cardwell appealed.
Rule of Law
Holding and Reasoning (Anderson, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 618,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 618,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.