APPELLATE COURT OPINIONS

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.

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).