Miller (D) ordered a 1976 Dodge Monaco station wagon from Colonial Dodge (P) which included a heavy-duty trailer package with extra wide tires. Shortly after taking delivery D noticed that the car did not have a spare tire. D informed P that he wanted the tire and P stated that no spare tires were available. D then informed P he would stop payment on his checks and that they could come get the car in front of his home. The car sat there until it was towed by the police back to the dealership. P sued D for the purchase price, and the trial court found that D wrongfully revoked acceptance of the vehicle. The court of appeals decided that D never accepted the car and reversed and on rehearing affirmed the trial court's ruling that there was not a substantial impairment in the value sufficient to revoke acceptance of the auto. D appealed.

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