David Hutton v. Ruth E. Johnson, Commissioner of Revenue, State of Tennessee - Dissenting

IN THE COURT OF APPEALS OF TENNESSEE MIDDLE SECTION AT NASHVILLE DAVID HUTTON, ) ) Plaintiff/Appellee, ) ) Giles Chancery ) No. 8901 VS. ) ) Appeal No. ) 01-A-01-9601-CH-00023 RUTH E. JOHNSON, Commissioner ) of Revenue, State of Tennessee, Defendant/Appellant ) ) ) FILED November 8, 1996 Cecil W. Crowson DISSENTING OPINION Appellate Court Clerk The majority has decided that

Tenn. Code Ann. § 67-6-510

(1994) permits the purchaser of a used jet aircraft to reduce his state tax liability by deducting the value of a previously owned prop-driven aircraft from the purchase price of the jet aircraft.…