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MISSISSIPPI STATE TAX COMM'N v. 3300 CORP.

No. 58063.

515 So.2d 912 (1987)

MISSISSIPPI STATE TAX COMMISSION, et al. v. 3300 CORPORATION.

Supreme Court of Mississippi.

Rehearing Denied December 9, 1987.

Attorney(s) appearing for the Case

Gary W. Stringer and Bobby R. Long, Jackson, for appellants.

S. Craig Panter and Thomas L. Kirkland, Jr., Satterfield & Allred, Jackson, for appellee.

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

ANDERSON, Justice, for the Court:

This is an appeal from an order of the Chancery Court of Hinds County granting summary judgment in favor of the 3300 Corporation — in effect holding that the tax commission's amended assessment of income tax against the corporation was invalid.

The 3300 Corporation (hereinafter the corporation) is a Nevada corporation with its principal place of business in Dallas, TX. It is qualified to do business in Mississippi under...

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