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LAMBERT v. OGDEN

No. 53538.

423 So.2d 1319 (1982)

A.C. LAMBERT, Sr., Chairman of the Mississippi State Tax Commission v. Alton J. OGDEN, Sr., and Alton J. Ogden, Jr., a Partnership d/b/a Ogden Oil Company.

Supreme Court of Mississippi.

Rehearing Denied January 12, 1983.

Attorney(s) appearing for the Case

James H. Haddock, Joe D. Gallaspy, Bobby R. Long, Gary W. Stringer, Jackson, for appellant.

Mulhearn & Mulhearn, John E. Mulhearn, Jr., Natchez, for appellee.

Before SUGG, P.J., and ROY NOBLE LEE and DAN M. LEE, JJ.

SUGG, Presiding Justice, for the Court:

Appellee sued appellant as authorized by section 27-67-25 Mississippi Code Annotated (1972) for a refund of use taxes1 paid by them claiming that the assessment of use tax made by the Tax Commission was incorrect.

Appellees purchased three vehicles called workover rigs and paid use tax at the rate of three percent (3%) of their cost. Auditors for the Mississippi State Tax Commission conducted...

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