ANDERSON, Justice, for the Court:
This is a civil appeal from the Chancery Court of Hancock County which affirmed the Mississippi Tax Commission's assessment of additional income taxes against Purcell Company, Inc. We find no merit to Purcell's challenge of Mississippi's apportionment formula for purposes of State taxation. Purcell did not prove that the formula was arbitrary or unreasonable. Therefore, we affirm that portion of the lower court's judgment. However...
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