Vector Company, Inc. v. Benson

OPINION

HUMPHREYS, Justice.

Appellant, a Tennessee Corporation, acquired aircraft outside the State of Tennessee and brought it to its Knoxville domicile from which point it used it in conducting its real estate development business in Tennessee and other states and territories. No sales or use tax was paid any other state on the aircraft. Vector’s suit to recover the use tax, paid under protest, was dismissed and it has appealed assigning errors.

Vector is a Tennessee Corporation qualified to do business as a foreign corpora tion in several other states. Additionally, it carries on business and…