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COMMUNICATIONS IMP., INC. v. MISS. S. TAX COM'N

No. 49548.

349 So.2d 535 (1977)

COMMUNICATIONS IMPROVEMENT, INC. v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

August 31, 1977.

Attorney(s) appearing for the Case

Thomas, Price, Alston, Jones & Davis, Alex A. Alston, Jr., Thomas W. Tardy, III, Jackson, for appellant.

James H. Haddock, Joe D. Gallaspy, William N. Lovelady, Jr., Jackson, for appellee.

Before INZER, ROBERTSON and BOWLING, JJ.

ROBERTSON, Justice, for the Court.

Communications Improvement, Inc. (CII), made application to the Mississippi State Tax Commission for exemption from the payment of state income taxes. The Commission denied the application, and assessed income taxes against CII for the years 1972, 1973 and 1974.

CII appealed to the Chancery Court of the First Judicial District of Hinds County, and that Court on March 18, 1976, affirmed the order of the State Tax Commission...

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