Petition of Burson
The Attorney General and the State Board of Equalization petitioned the Tennessee Supreme Court to determine the constitutionality of Tenn.Code Ann. § 67-5-1514, which permits non-attorney agents to represent taxpayers before boards of equalization. Petitioners argued this statute sanctioned the unauthorized practice of law, infringing upon the judiciary's inherent authority. After appointing a Special Master who found that such services did not constitute the practice of law and upheld the statute, the Supreme Court adopted the Special Master's factual findings. The Court affirmed the Special Master's legal conclusions as modified, ruling that Tenn.Code Ann. § 67-5-1514 does not sanction the unauthorized practice of law and is constitutional, thereby upholding the legislative act.