Weaver v. Woods

OPINION

COOPER, Justice.

Oscar M. Weaver has appealed from a judgment entered in the Circuit Court of Washington County, Tennessee dismissing his action to recover $997.58 in use taxes, penalty, and interest paid under protest on an airplane purchased by plaintiff in May, 1961, while a resident of the Commonwealth of Virginia and subsequently brought to the State of Tennessee when he moved his residence to this state in 1975.

The tax was levied pursuant to the Retailers’ Sales Tax Act, Section 67-3001, et seq., Tennessee Code Annotated, a part of which expresses the legislature’s intent that “.…