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STATE TAX COM'N v. TRAILWAYS LINES, INC.

No. 07-CA-58995.

567 So.2d 228 (1990)

MISSISSIPPI STATE TAX COMMISSION, C.A. Marx, Chairman and Commissioner of Revenue, and Nicki Martinson and William A. Wilkerson, Associate Commissioners v. TRAILWAYS LINES, INC., Midwest Bus Lines, Inc., Trailways Southern Lines, Inc., and Trailways Tennessee Lines, Inc.

Supreme Court of Mississippi.

August 22, 1990.

Attorney(s) appearing for the Case

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

Harold D. Miller, Jr., E. Marcus Wiggs, III, Butler Snow O'Mara Stevens & Cannada, Jackson, for appellees.

Before HAWKINS, P.J., and ROBERTSON and SULLIVAN, JJ.

HAWKINS, Presiding Justice, for the Court:

The Mississippi State Tax Commission appeals from a judgment of the chancery court of the First Judicial District of Hinds County requiring it to refund $1,295,104.08 in taxes and penalties. The amount of the judgment consisted of:

(1) two assessments against Trailways: one totaling $571,223.19 and the other totaling $348,900.34; and (2) a refund claimed by Trailways...

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