On April 19, 1976, Clarence Miller (Miller) (defendant) purchased a car from Colonial Dodge, Incorporated (Colonial) (plaintiff). The purchase price included a heavy-duty trailer package with extra wide tires, including a spare tire. On May 28, 1976, Miller picked up the car. Later, after arriving home, Miller discovered that the car did not have a spare tire and the next morning notified Colonial. Colonial informed Miller that Colonial did not have a spare tire available and Miller told Colonial that Miller was stopping payment on the checks tendered for payment and would leave the car in front of Miller’s house for Colonial to pick up. Colonial sued Miller for the purchase price arguing that the failure to include a spare tire did not constitute a substantial impairment in value of the car sufficient to authorize Miller to revoke acceptance of the car. The trial court held for Colonial and the court of appeals affirmed. Miller appealed.