MARX v. BOUNDS

No. 57752.

528 So.2d 822 (1988)

C.A. MARX, Chairman and Commissioner of Revenue, Mississippi State Tax Commission v. Leon BOUNDS, d/b/a Leon's Place and Leon Bounds, d/b/a Bounds Oil Company and Leon Bounds, d/b/a Handy Stop.

Supreme Court of Mississippi.

July 6, 1988.


Attorney(s) appearing for the Case

James S. Pounds, Bobby R. Long, Jackson, for appellant.

Leon Mangum, Decatur, for appellee.

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


PRATHER, Justice, for the Court:

At issue in this appeal is the quantum and quality of evidence needed by a taxpayer to overcome the State Tax Commission's deficiency assessment, which assessment is presumed to be prima facie correct under the Mississippi statute. This appeal arises from an order of the Chancery Court of Newton County requiring the State Tax Commission to refund $5,577.45 plus interest, representing part of the assessment of additional sales taxes...

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