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TENNESSEE GAS PIPELINE CO. v. MARX

No. 90-CC-1253.

594 So.2d 615 (1992)

TENNESSEE GAS PIPELINE COMPANY, formerly Tenneco, Inc. v. Charles A. MARX, Ph.D., Chairman, State Tax Commission and Commissioner of Revenue, State of Mississippi.

Supreme Court of Mississippi.

February 5, 1992.

Attorney(s) appearing for the Case

John L. Maxey, II, Samuel L. Begley, Maxey Pigott Wann & Begley, Jackson, for appellants.

Leslie R. Brown, Bobby R. Long, Jackson, for appellees.

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

SULLIVAN, Justice, for the Court:

Tennessee Gas Pipeline Company (hereinafter pipeline company) appeals from a judgment of the Chancery Court of the First Judicial District of Hinds County, Mississippi, which upheld the Mississippi State Tax Commission's imposition of taxes upon the pipeline company's use of natural gas taken from its interstate gas pipeline as fuel for compressor engines located along the pipeline as permissible under the commerce clause and due...

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