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WEISS v. CENTRAL FLYING SERVICE, INC.

No. 96-151.

934 S.W.2d 211 (1996)

326 Ark. 685

Richard WEISS, Director of the Department of Finance and Administration, Appellant, v. CENTRAL FLYING SERVICE, INC., Appellee.

Supreme Court of Arkansas.

November 25, 1996.

Attorney(s) appearing for the Case

Beth B. Carson, Rev. Legal Counsel, Little Rock, for Appellant.

John R. Tisdale, Troy A. Price, Little Rock, for Appellee.

GLAZE, Justice

Appellee Central Flying Service, Inc., is in the business of buying, selling, and leasing aircraft. Relevant to this case, Central purchased five airplanes which it held for resale. Under Ark.Code Ann. § 26-52-409 (Supp. 1995), Central was authorized to rent or lease these five airplanes for a period not to exceed one year from the date of purchase, and during that one-year period, it was exempt from...

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