Scott v. Blackmon

Stolz, Judge.

Appellant Scott is a licensed distributor of motor fuels. During the period of November, 1968, to October, 1971, he sold diesel fuel to a Mr. Gibbs, for use in Gibbs’ farming, bulldozing and pulpwood operations. While a customer of the appellant, Gibbs notified Scott that he had purchased a diesel truck and that it would not be used in his local concerns. For this truck Gibbs said fuel would be secured from another source. When a routine audit by the Department of Revenue revealed that Scott did not attempt to collect the motor fuel tax from Gibbs, a deficiency assessment in the…