Fidelity & Guaranty Ins. Co. v. Blount

Docket Number:	2009-CA-01248-SCT Linked Case(s): 2009-CA-01248-SCT

Supreme Court:	Opinion Link Opinion Date: 03-24-2011 Opinion Author: Pierce, J. Holding: Affirmed

Additional Case Information:	Judge(s) Concurring: Waller, C.J., Carlson, P.J., Randolph, Kitchens and Chandler, JJ. Concur in Part, Concur in Result 1: Dickinson, P.J. With Separate Written Opinion Concur in Part, Concur in Result Joined By 1: Lamar, J. Procedural History: Dismissal Nature of the Case: CIVIL - STATE BOARDS AND AGENCIES

Trial Court:	Date of Trial Judgment: 07-07-2009 Appealed from: Hinds County Chancery Court Judge: William H. Singletary Disposition: On February 13, 2009, St. Paul, Travelers, F&G, and USFG filed an action in the same court on similar facts and issues but with different sureties and bonded principals. The Tax Commission filed its motion to dismiss on March 17, 2009, and after briefing and oral arguments, the trial court again ruled in favor of the Tax Commission. The trial court concluded that a surety is not a taxpayer as contemplated under Mississippi sales-tax law, is not entitled to notice prior to a tax assessment or audit, and is liable for the entire amount of unpaid taxes, including damages, penalties, and interest. Case Number: G-2009-223-S/2

	Party Name:	Attorney Name:	Brief(s) Available:
Appellant:	St. Paul Fire & Marine Insurance Company, Travelers Casualty and Surety Company of America, Fidelity & Guaranty Insurance Company and United States Fidelity & Guaranty Company	LISA ANDERSON REPPETO MARK D. HERBERT KEVIN ALAN CROFT	Appellant #1 Brief Appellant #1 Reply Brief

Appellee:	Ed Morgan, Chairman, Mississippi State Tax Commission	MISSISSIPPI DEPARTMENT OF REVENUE: JAMES L. POWELL KENITTA FRANKLIN TOOLE	Brief

Mississippi College School of Law