SAP AMERICA, INC. v. DAVID GERREGANO, COMMISSIONER OF REVENUE, STATE OF TENNESSEE

M2024-01399-COA-R3-CV

Case Overview

Inter. Case No. Style Trial Court Trial Court Judge Trial Court No.
SAP AMERICA, INC. v. DAVID GERREGANO, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Davidson County Chancery Court Martin, Anne C. 20-1249-II

Case Milestones

Description Date
Appeal Filed 09/13/2024
Record Filed 01/27/2025
Appellant(s) Briefing Complete 03/28/2025
Appellee(s) Briefing Complete 05/28/2025
Oral Argument/Submission 08/06/2025
Panel Andy D. Bennett; J. Steven Stafford; Jeffrey Usman
Decision Date 05/13/2026
Decision Type Opinion
Disposition Affirm in Part
Appeal to S. Ct. Date
Closed Date 07/30/2026

Parties

Names Role Counsel
SAP America, Inc. Appellee/Plaintiff Wilson, Christopher Andrew
Commissioner of Revenue for the State of Tennessee Appellant/Defendant Knack, Mary Ellen

Case History

Date Event Filer PDF
07/30/2026 Appellate Record-Sent to Local Archive
07/30/2026 Mandate-Issued
05/13/2026 Opinion-Filed PDF PDF
05/12/2026 Appellate Record-Checked In from Court
08/07/2025 Appellate Record-Checked Out to Court
08/06/2025 Docket Activity-Heard
07/21/2025 Docket Activity-Attorney Confirmed Oral Argument
07/10/2025 Notice (Incoming)-Miscellaneous Court Forms SAP America, Inc. (Appellee/Plaintiff); Wilson, Christopher Andrew (Attorney)
07/08/2025 Docket Activity-Attorney Confirmed Oral Argument
07/01/2025 Docket Activity-Docketed (Oral Argument)
06/25/2025 Brief-Appellee's Reply Brief Filed SAP America, Inc. (Appellee/Plaintiff)
06/11/2025 Brief-Reply Brief Filed Commissioner of Revenue for the State of Tennessee (Appellant/Defendant)
06/10/2025 Docket Activity-Docketed - 10 Day Notice
05/28/2025 Case Status-APPELLEE BRIEFING COMPLETE
05/28/2025 Brief-Appellee's Brief Filed SAP America, Inc. (Appellee/Plaintiff)
04/21/2025 Notice (Outgoing)-Lead Counsel Designated
04/21/2025 Administrative Order-Extension Granted
04/17/2025 Motion for Extension to File-Brief SAP America, Inc. (Appellee/Plaintiff) PDF PDF
03/28/2025 Case Status-APPELLANT BRIEFING COMPLETE
03/28/2025 Brief-Appellant's Brief Filed Commissioner of Revenue for the State of Tennessee (Appellant/Defendant)
02/14/2025 Administrative Order-Extension Granted PDF
02/14/2025 Motion for Extension to File-Brief Commissioner of Revenue for the State of Tennessee (Appellant/Defendant) PDF PDF
01/27/2025 Appellate Record-Original Filed
01/24/2025 Appellate Record-Original Received
01/07/2025 Defect-Noted(Cured)
11/21/2024 Appellate Record-Original Received
11/12/2024 Notice (Incoming)-Correspondence Received Davidson County Chancery Court (Trial Court Clerk)
10/03/2024 Notice (Incoming)-Miscellaneous Court Forms SAP America, Inc. (Appellee/Plaintiff)
09/24/2024 Notice (Incoming)-Miscellaneous Court Forms Commissioner of Revenue for the State of Tennessee (Appellant/Defendant)
09/16/2024 Notice (Outgoing)-Lead Counsel Designated
09/16/2024 Notice (Incoming)-Correspondence Received Davidson County Chancery Court (Trial Court Clerk)
09/13/2024 Initiating Document-TRAP 3 Notice of Appeal Filed Commissioner of Revenue for the State of Tennessee (Appellant/Defendant) PDF PDF
**NOTE: The case history section will include a column that will allow for the display of permitted documents in a PDF format.

Record Information

Volume Type Volumes Record Type
Technical Record 8 Original
Transcript of Evidence 2 Original