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ANDERSON v. LAMBERT

No. 55676.

494 So.2d 370 (1986)

Harry S. ANDERSON, et al. v. A.C. LAMBERT, Sr., Commissioner of Revenue, Mississippi State Tax Commission.

Supreme Court of Mississippi.

September 17, 1986.

Attorney(s) appearing for the Case

Harris H. Barnes, III, Gulfport, for appellants.

James H. Haddock, Bobby R. Long, Gary W. Stringer, Jackson, for appellee.

Before HAWKINS, P.J., and DAN M. LEE and ANDERSON, JJ.

HAWKINS, Presiding Justice, for the Court:

This is an appeal from the 1st Judicial District of the Hinds County Chancery Court, wherein Harry S. Anderson and other nonresident taxpayers sought a redetermination of a State Tax Commission ruling that denied the taxpayers' request for a refund. The chancellor held that the corporate distributions going to the nonresident stockholders were subject to being taxed in Mississippi, since the distributions had a taxable situs...

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