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GURLEY v. RHODEN

No. 47371.

288 So.2d 868 (1974)

W.M. GURLEY, d/b/a Gurley Oil Company v. Arny RHODEN, Commissioner, Chairman of State Tax Commission.

Supreme Court of Mississippi.

Rehearing Denied February 18, 1974.

Attorney(s) appearing for the Case

Thomas, Price, Alston, Jones & Davis, David H. Nutt, Jackson, Hubert A. McBride, Memphis, Tenn., for appellant.

Taylor Carlisle, Jackson, William G. Burgin, Jr., Columbus, for appellee.

RODGERS, Presiding Justice.

This is an appeal from the Chancery Court of the First Judicial District of Hinds County, Mississippi, by Gurley Oil Company. Gurley filed suit originally to recover state sales taxes allegedly collected improperly because of the inclusion of federal and state excise taxes within gross proceeds of sales. Subsequently, appellant brought another suit in the same court seeking to enjoin the State Tax Commission from collecting sales taxes...

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