CHIZ'S MOTEL v. MISS. STATE TAX COM'N

No. 83-4787.

750 F.2d 1305 (1985)

CHIZ'S MOTEL AND RESTAURANT, INC., Plaintiff-Appellant, v. MISSISSIPPI STATE TAX COMMISSION, A.C. Lambert, Sr., Chairman and Commissioner of Revenue, H. Latrelle Ashley, Associate Commissioner, and Robert A. Baggerr, Associate Commissioner, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

January 21, 1985.


Attorney(s) appearing for the Case

Watkins, Ludlam & Stennis, John H. Holloman, III, Jackson, Miss., for plaintiff-appellant.

Bobby R. Long, James S. Pounds, Jackson, Miss., for defendants-appellees.

Before GEE, POLITZ and HIGGINBOTHAM, Circuit Judges.


GEE, Circuit Judge:

Chiz's Motel and Restaurant (CMR) brought this action contesting the decision of the Mississippi State Tax Commission (the "Commission") rescinding its previous classification of CMR's property as a resort area. The district court referred the case to a magistrate, who granted summary judgment for the Commission. We affirm.

I.

CMR owned and operated a restaurant, motel and lounge in Lee County, Mississippi. In 1975 the Commission...

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