APPELLATE COURT OPINIONS

The petitioner, James J. Benson, appeals as of right from the Williamson County Circuit Court's denial of post-conviction relief. He is presently in the custody of the Department of Correction, serving as a Range II, multiple offender, an effective sentence of one hundred and twenty-eight years for convictions of two counts of aggravated kidnaping and one count each of armed robbery, conspiracy, and accessory before the fact to armed robbery, receiving a sentence of sixty years for each of the crimes except the conspiracy, for which he received a sentence of eight years. The convictions and sentences were affirmed on direct appeal on September 7, 1987, and reaffirmed on a petition to rehear on February 16, 1990. State v. Bobby Mitchell, Richard Cook, and James Benson, Williamson County, No. 87-185-III (Tenn. Crim. App. Sept. 27, 1989), app. denied, (Tenn. April 2, 1990).

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.