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This document is a judicial opinion from the Court of Appeals of Tennessee regarding an appeal involving cost-recovery orders related to underground storage tanks and associated petroleum contamination.
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Begin with the title of the document: 'Court of Appeals Opinion'.
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State the case name and citation at the top.
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Outline the background of the case, including relevant facts and procedural history.
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Identify the issues on appeal clearly.
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Provide a clear analysis of the legal arguments presented by both parties.
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Present the court's decision on each issue raised.
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Who needs court of appeals opinion?

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A court of appeals opinion is a formal written decision by an appellate court that explains the reasoning behind its ruling on a case appealed from a lower court.
The court of appeals itself drafts and files the opinion following the conclusion of an appellate hearing; parties involved in the case may file briefs, but they do not file the opinion.
Filling out a court of appeals opinion involves drafting a document that includes the case title, docket number, a summary of the facts, legal reasoning, and the final judgment, typically guided by formal court rules.
The purpose of a court of appeals opinion is to provide clarity and transparency regarding the legal basis of the court's decision, to establish precedent, and to guide lower courts in similar future cases.
A court of appeals opinion must report the names of the parties, the case citation, the legal issues addressed, the facts of the case, the court's reasoning, and the final ruling or judgment.
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