VECTOR COMPANY, INC. v. BENSON


491 S.W.2d 612 (1973)

The VECTOR COMPANY, INC., Appellant, v. Thomas D. BENSON, Commissioner, Appellee.

Supreme Court of Tennessee.

February 5, 1973.


Attorney(s) appearing for the Case

Charles D. Lockett, Knoxville, for appellant.

David M. Pack, Atty. Gen. of Tenn., Milton P. Rice, Deputy Atty. Gen. of Tenn., Everett H. Falk, Asst. Atty. Gen., Nashville, for appellee.


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.

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