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BRADY v. GETTY OIL CO.

No. 51438.

376 So.2d 186 (1979)

Charles R. BRADY, Jr., Chairman, Mississippi State Tax Commission v. GETTY OIL COMPANY.

Supreme Court of Mississippi.

Rehearing Denied November 14, 1979.

Attorney(s) appearing for the Case

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

Gerald, Brand, Watters, Cox & Hemleben, Walker L. Watters, Justin L. Cox, William S. Painter, Jackson, for appellee.

Before SMITH, LEE, and BOWLING, JJ.

LEE, Justice, for the Court:

The State Tax Commission, State of Mississippi, [Tax Commission] made an assessment against Getty Oil Company [Getty] for sales taxes in the amount of thirty-five thousand two hundred sixteen dollars seventeen cents ($35,216.17). A hearing was held before the Board of Review for reconsideration of the assessment, and it was approved. On January 19, 1977, Getty petitioned the Tax Commission for a review before the Full Commission. The Tax...

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