Swift & Company v. Joseph N. McCutcheon

Order: 
Supreme Court Case Name: 
Swift & Company v. Joseph N. McCutcheon
Case Date: 
1903
Court Origin: 
Chancery
Cause/Crime: 
Taxation Disputes

Database - TN Research:

County:

Division: 
East
Number of Pages: 
38
Notes / Description: 

For many years J. H. Allison & Co. purchased wholesale meat from Swift & Company to sell in Chattanooga. McCutcheon, a representative of the County sued Swift to recover three years of taxes they County thought was due. However, because Swift was a wholesaler rather than a retailer, they did not think they were liable to be taxed.