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STATE TAX COM'N v. VICKSBURG TERMINAL

No. 07-CA-59509.

592 So.2d 959 (1991)

MISSISSIPPI STATE TAX COMMISSION v. VICKSBURG TERMINAL, INC., et al.

Supreme Court of Mississippi.

December 18, 1991.

Attorney(s) appearing for the Case

Bobby R. Long, Gary W. Stringer, Michael Stribling, Jackson, for appellant.

Ellis B. Bodron, Way Field & Bodron, Vicksburg, for appellee.

Before ROY NOBLE LEE, C.J., and PRATHER and BANKS, JJ.

PRATHER, Justice, for the Court:

The Mississippi State Tax Commission (hereinafter "MSTC") appeals from a judgment issued on July 22, 1988, by the Chancery Court of Warren County, Mississippi, reversing a decision by the commission assessing sales taxes against Vicksburg Terminal, Inc., (hereinafter "Vicksburg") and Delta Terminal, Inc., (hereinafter "Delta") in the wake of a determination by the MSTC that both Vicksburg and Delta were taxable as public storage warehouses...

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