APPELLATE COURT OPINIONS

Plaintiff-Appellant, TY Farming Company, Inc. (“TY Farming”), appeals the judgment of the trial court denying TY Farming’s claims against Defendants-Appellees Dyer County (“Dyer County”) and George Belew (“Belew”) relative to a dirt road which crossed properties owned by TY Farming, Belew, and other landowners in Dyer County. The trial court found that the dirt road had been abandoned by the County and the general public, that the road was no longer a public road, and, therefore, that the County had no obligation to maintain the road. Accordingly, the judgment denied TY Farming’s claim for damages against the County and dismissed the County from the lawsuit. With regard to TY Farming’s claim against Belew, the judgment granted TY Farming an easement across the property of Belew. The trial court further found that Belew had deprived TY Farming of its previously existing easement of ingress and egress to its property, but the court found that TY Farming had suffered no damages because it had continuous access to its property by another route. Accordingly, the trial court denied TY Farming’s claim for damages against Belew and dismissed TY Farming’s complaint in its entirety.

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.