# American Can Co. v. McCanless

> Tennessee Supreme Court · March 2, 1946 · 183 Tenn. 491

URL: https://www.frixlaw.com/law-library/cases/3891333

## Case

- **Full name:** American Can Co. v. McCanless.
- **Court:** Tennessee Supreme Court
- **Decided:** March 2, 1946
- **Citations:** 183 Tenn. 491; 19 Beeler 491; 193 S.W.2d 86; 1946 Tenn. LEXIS 229
- **Precedential status:** Published
- **Opinion:** Dissent by Gailor
- **Judges:** Chambliss, Gailor
- **Cited by:** 23 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3891333

## Opinion text

Dissenting Opinion.
Mr. Justice Gailor
delivered the dissenting opinion.
I respectfully dissent from the majority opinion in this case to this extent: I think that the taxpayer is en
*503
titled to a declaration on the’ merits since its counsel was. fully justified in believing that the course pursued had been approved by this Court on account of a number of our reported decisions:
Nashville, C.
&
St. L. R. Co.
v.
Wallace, Comptroller, etc.,
288 U. S. 249 , 53 S. Ct. 345 , 77 L. Ed. 730 , 87 A. L. R. 1191;
General Securities Co.
v.
Williams, Commissioner Finance
&
Taxation,
161 Tenn. 50 , 29 S. W. (2d) 662 (State Excise Tax Law);
Texas Co.
v.
Bryant, Com’r, et al.,
178 Tenn. 1 , 152 S. W. (2d) 627 .
Under these circumstances, on the procedure followed, I think the taxpayer is entitled to a declaration of its rights on the merits and that our disapproval of the procedure by bill for a declaratory judgment should not be given retroactive effect.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3891333. Public record. Not legal advice.