OPINION
BROCK, Justice.
The taxpayer paid under protest sales taxes in the sum of $167,745.54 and brought this action to recover the same asserting that the transaction taxed was not a sale within the meaning of the sales tax statutes. The Chancellor determined the issue in favor of the plaintiff taxpayer, holding that the transfer in question was made without consideration and, therefore, was not a sale within the meaning of the sales tax statutes.
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