# Smith v. City of Pigeon Forge

> Tennessee Supreme Court · April 14, 1980 · 600 S.W.2d 231

URL: https://www.frixlaw.com/law-library/cases/9683800

## Case

- **Full name:** Elbridge D. SMITH and Ayres Enterprises, Inc., Individually and on Behalf of Others Similarly Situated, Plaintiffs-Appellants, v. the CITY OF PIGEON FORGE, Defendant-Appellee, William M. Leech, Jr., Attorney General of the State of Tenn., Intervenor-Appellee
- **Court:** Tennessee Supreme Court
- **Decided:** April 14, 1980
- **Citations:** 600 S.W.2d 231; 1980 Tenn. LEXIS 465
- **Precedential status:** Published
- **Opinion:** On rehearing by Fones
- **Judges:** Fones, Brock, Cooper, Henry, Harbison
- **Cited by:** 6 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/9683800

## Opinion text

OPINION ON PETITION TO REHEAR
FONES, Justice.
The petition to rehear is denied.
The doctrine of elision is not favored. Davidson County v. Elrod, 191 Tenn. 109 , 232 S.W.2d 1 (1950); Edwards v. Davis, 146 Tenn. 615 , 244 S.W.2d 359 (1922). It is questionable whether an ordinance levying a special tax may be said to be complete after the elision of the clause dealing with the use of tax revenues therefrom. In any event, we decline to apply the doctrine of elision to this revenue ordinance.
The petition to rehear asks that we pass upon the validity of an ordinance adopted by the City of Pigeon Forge on March 10, 1980, after this appeal was filed in this Court and oral argument heard. The adoption of this ordinance is a post judgment fact that obviously was not presented to or passed upon by the trial court. It does not fall within the scope of *234 Rule 14, Rules of Appellate Procedure, and will not be considered.
BROCK, C. J., and COOPER and HARBI-SON, JJ., concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9683800. Public record. Not legal advice.