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WEAVER v. WOODS

594 S.W.2d 693 (1980)

Oscar M. WEAVER, Appellee, v. Jayne Ann WOODS, Commissioner of Revenue, Appellant.

Supreme Court of Tennessee.

February 25, 1980.

Attorney(s) appearing for the Case

Walter Lee Davis, Jr., Arthur M. Fowler, Jr., Johnson City, for appellant; Johnson & Davis, P.A., Johnson City, of counsel.

Joe C. Peel, Asst. Atty. Gen., William M. Leech, Jr., Atty. Gen., Nashville, for appellee.

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...

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