STATE v. BURNHAM

No. 59481.

546 So.2d 690 (1989)

STATE of Mississippi v. Billie J. BURNHAM, a/k/a Billie Jack Burnham, a/k/a Bill Burnham.

Supreme Court of Mississippi.

June 21, 1989.


Attorney(s) appearing for the Case

Mike Moore, Atty. Gen. by Jack B. Lacy, Jr., Sp. Asst. Atty. Gen., Jackson, for appellant.

Lemuel G. Adams, III, Brandon, David B. Grishman, Watkins, Ludlam & Stennis, Jackson, for appellee.

Before ROY NOBLE LEE, C.J., and ROBERTSON and SULLIVAN, JJ.


ROBERTSON, Justice, for the Court:

I.

The State through its legislature has enacted that any person who wilfully attempts "to evade or defeat any tax imposed by the State Tax Commission" shall be guilty of a felony, and the question is whether the statute may be enforced against today's taxpayer appellant notwithstanding that the Commission lacks authority to impose any taxes. The case turns on whether the act fairly told taxpayer what conduct...

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