Bullock v. Mel Powers Investment Builder

BRADY, Justice.

This is an appeal by the State Comptroller, Bob Bullock, from a summary judgment of the trial court in favor of appellee, Mel Powers, for refund of sales tax on the purchase of a Jet Commander aircraft. The aircraft was acquired by appellee for the purpose of commencing a charter service to carry persons or property. As a result of an audit by the Comptroller, a tax was assessed against the appellee in the sum of $26,557.53 on the Jet Commander aircraft. On July 11, 1979, appellee paid this tax under protest and filed a protest letter with the Comptroller which was treated by…