Hutton v. Johnson

OPINION

DROWOTA, Justice.

We granted the application for permission to appeal filed by the defendant, Department of Revenue, regarding the issue whether the Court of Appeals erred in upholding the trial court’s determination that the plaintiff, in computing the use tax on a jet aircraft acquired by him in December of 1993, was entitled to a credit under Tenn.Code Ann. § 67-6-510. We denied the application for permission to appeal filed by the plaintiff, David Hutton.

We conclude that the transaction whereby Mr. Hutton acquired the jet airplane upon which the Department of Revenue imposed use…