APPELLATE COURT OPINIONS

This Board added this language in its amendment to the original version of the rule. This case involves a challenge to the validity of a rule promulgated by the Tennessee Board of Medical Examiners. Gate Pharmaceuticals appeals the judgment of the trial court upholding the rule’s validity. We affirm.

The captioned plaintiff, an inmate of the Department of Corrections, filed this suit for certiorari from an adverse decision of the Board of Paroles. The Trial Court dismissed the suit for failure to state a claim for which relief can be granted.

The majority has decided that Tenn. Code Ann. § 67-6-510 (1994) permits the purchaser of a used jet aircraft to reduce his state tax liability by deducting the value of a previously owned prop-driven aircraft from the purchase price of the jet aircraft. I do not agree that Tenn. Code Ann. § 67-6-510 applies to the purchase of the jet because the transaction does not involve a trade or series of trades.