TRIANGLE REFINERIES, INC. v. MABUS

No. 54592.

467 So.2d 650 (1985)

TRIANGLE REFINERIES, INC. v. Ray MABUS, Auditor, State of Mississippi; Edwin Lloyd Pittman, Attorney General, State of Mississippi; and the Mississippi State Tax Commission.

Supreme Court of Mississippi.

Rehearing Denied May 8, 1985.


Attorney(s) appearing for the Case

Charles L. Brocato, Lauch M. Magruder, Jr., Magruder, Montgomery, Brocato & Hosemann, Jackson, for appellant.

Edwin Lloyd Pittman, Atty. Gen., Larry Jerome Stroud, Sp. Asst. Atty. Gen., James H. Haddock, Bobby R. Long, Jackson, for appellees.

Before PATTERSON, SULLIVAN and ANDERSON, JJ.


SULLIVAN, Justice, for the Court:

Triangle Refineries, Inc. is a Delaware corporation, domiciled in Houston, Texas, and authorized to do business in the State of Mississippi. Appellant company is a bonded distributor of gasoline in the state under Mississippi Code Annotated § 27-55-5 (Supp. 1984), engaged in the business of importing petroleum products into the state, purchasing the same from Mississippi suppliers, and selling such products to other distributors...

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