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BRADY v. JOHN HANCOCK MUT. LIFE INS. CO.

No. 48955.

342 So.2d 295 (1977)

Charles R. BRADY, Chairman, State Tax Commission, Petitioner-Appellant, v. JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY, Respondent-Appellee.

Supreme Court of Mississippi.

Rehearing Denied March 2, 1977.

Attorney(s) appearing for the Case

Joe D. Gallaspy, James H. Haddock, William N. Lovelady, Jr., Jackson, for petitioner-appellant.

Watkins, Pyle, Ludlam, Winter & Stennis, L. Arnold Pyle, David B. Grishman, Warren V. Ludlam, Jr., Jackson, for respondent-appellee.

Before PATTERSON, SMITH and LEE, JJ.

PATTERSON, Presiding Justice, for the Court:

The Mississippi State Tax Commission brings this appeal from a decree of the Chancery Court of the First Judicial District of Hinds County. It held John Hancock Mutual Life Insurance Company was not subject to Mississippi state income tax upon interest from its mortgage loan investments within this state. The decree reversed an order of the Mississippi State Tax Commission of May 15, 1973, assessing income tax and interest...

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