Emhart Indus., Inc. v. Miss. State Tax Comm'n
| Docket Number: | 1999-CA-01100-SCT | |
| Supreme Court: |
Opinion Date: 07-27-2000 Opinion Author: WALLER, JUSTICE Holding: Affirmed |
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| Additional Case Information: |
Judge(s) Concurring: PRATHER, C.J., PITTMAN AND BANKS, P.JJ., McRAE, MILLS AND DIAZ, JJ. Dissenting Author : SMITH, J. Dissent Joined By : COBB, J. Procedural History: Admin or Agency Judgment Nature of the Case: State Boards and Agencies |
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| Trial Court: |
Date of Trial Judgment: 05-26-1999 Appealed from: Hinds County Chancery Court Judge: Stuart Robinson Disposition: The Chancery Court of Hinds County affirmed the Commission's decision that Emhart's reported capital was not true capital employed within the State of Mississippi and therefore taxed it on the true book value pursuant to Miss. Code Ann. ยง 27-13-11 (1999). |
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| Party Name: | Attorney Name: | |||
| Appellant: | EMHART INDUSTRIES, INC. |
JAMIE G. HOUSTON, III
FRANK A. WOOD, JR. |
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| Appellee: | MISSISSIPPI STATE TAX COMMISSION | BOBBY R. LONG AMANDA LEE TRAWICK |
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