The State Of Tennessee on behalf of Bledsoe County, Tennessee v. Whoriskey, Inc.
Syllabus
This appeal arises from an action to recover delinquent ad valorem real property taxes. Whoriskey, Inc., which currently owns the property, raises numerous challenges to the proposed delinquent tax sale. In principal part, it asserts that the property at issue was not subject to taxation during the relevant tax period, 2017 and 2018, because it claims that, during that time, the property was owned by the United States Government through a federal forfeiture. Further, Whoriskey contends that Bledsoe County and the City of Pikeville are barred from recovering back taxes because they failed to assert a claim in federal court. The trial court found no factual or legal basis to support Whoriskey's contentions and determined that the County and City could proceed with the delinquent tax sale to recover ad valorem real property taxes on the subject real property for the tax years 2017 and 2018. This appeal followed. We affirm.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “In the instant case, the reasons supporting the prima facie case of anticipation did put Chester on notice. The [examiner] specified exactly which claims read on exactly what prior art.”
- “In the instant case, the reasons supporting the prima facie case of anticipation did put Chester on notice. The [examiner] specified exactly which claims read on exactly what prior art.”
- “[A]n ambiguous reference ... will not support an anticipation rejection.”
- where the statutory basis of the examiner's and board's rejections are 35 U.S.C. Secs. 102 and 103, respectively, the issues raised may be vastly different, and may call for the production and introduction of quite different types of evidence
- “[A]n ambiguous reference ... will not support an anticipation rejection”
Source: CourtListener parenthetical corpus (CC0).
Sourced from CourtListener / Free Law Project (CC0).
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