Manufab, Inc. v. Miss. State Tax Comm'n


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Docket Number: 2001-CA-00104-SCT
Supreme Court: Opinion Date: 02-28-2002
Opinion Author: McRAE,
Holding: AFFIRMED
Additional Case Information: Judge(s) Concurring: PITTMAN, C.J., SMITH, P.J., WALLER, COBB, DIAZ, EASLEY, CARLSON AND GRAVES, JJ.,
Procedural History: Bench Trial
Nature of the Case: State Boards and Agencies
Trial Court: Date of Trial Judgment: 08-14-2000
Appealed from: Hancock County Chancery Court
Judge: Thomas Wright Teel
Disposition: Manufab, Inc. ("Manufab"), a Louisiana corporation with a plant in Mississippi, asserts that it is entitled to a "jobs tax credit" as set forth in Miss. Code Ann. ยง 57-73-21(4) (1996). The Mississippi State Tax Commission ("MSTC") disagreed and so did the Hancock County Chancery Court.
  Party Name: Attorney Name:  
Appellant: MANUFAB, INC.




 PAUL M. NEWTON



  
Appellee: MISSISSIPPI STATE TAX COMMISSION JEFFREY JOHNS LITTLE BRENDA G. CAMERON BOBBY R. LONG  


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