CHARLES R. SHEPHERD, INC. v. MONAGHAN

No. 17186.

256 F.2d 882 (1958)

CHARLES R. SHEPHERD, Inc., Appellant, v. Noel MONAGHAN, Chairman, State Tax Commission of the State of Mississippi, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 4, 1958.


Attorney(s) appearing for the Case

William Harold Cox, Jackson, Miss., for appellant.

John E. Stone, Jackson, Miss., for appellee.

Before HUTCHESON, Chief Judge, and TUTTLE and CAMERON, Circuit Judges.


HUTCHESON, Chief Judge.

The suit was brought by appellant for a declaratory judgment determining in its favor the question of its non-liability to the State of Mississippi for sales and use taxes which appellant claimed had been assessed against it without statutory authority therefor and for an injunction temporary and permanent against the collection of such taxes.

The appellee interposing a motion under Rule 12(b), Federal Rules of Civil Procedure, 28 U...

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