THOMAS WEST v. DAVID GERREGANO, TENNESSEE COMMISSIONER OF REVENUE - Articles

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Posted by: Azya Thornton on Dec 17, 2025

Court: TN Court of Appeals

Attorneys 1: Thomas H. West, Overland Park, Kansas, Pro se.

Attorneys 2: Jonathan Skrmetti, Attorney General and Reporter; J. Matthew Rice, Solicitor General; Laurel K. Hall, Assistant Attorney General, for the appellee, David Gerregano, Commissioner of the Tennessee Department of Revenue.

Judge(s): STAFFORD

Appellant, an attorney residing in Kansas but licensed in both Kansas and Tennessee, filed a complaint challenging the constitutionality of Tennessee’s professional privilege tax. A three-judge panel granted summary judgment in favor of the defendant commissioner of revenue, ruling that the tax did not violate the dormant Commerce Clause. Discerning no reversible error, we affirm.

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