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ASHLAND PIPE LINE CO. v. MARX

No. 91-CC-50.

623 So.2d 995 (1993)

ASHLAND PIPE LINE COMPANY, an Ohio Corporation v. Dr. C.A. MARX, Commissioner, Mississippi State Tax Commission.

Supreme Court of Mississippi.

Rehearing Denied October 7, 1993.

Attorney(s) appearing for the Case

Kathryn H. Hester, Watkins Ludlam & Stennis, Jackson, Larry A. Carver, Ashland, KY, for appellant.

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

Before DAN M. LEE, P.J., and PITTMAN and JAMES L. ROBERTS, Jr., JJ.

PITTMAN, Justice, for the Court:

On May 21, 1985, Ashland Pipe Line Company (Ashland) filed a complaint against the Mississippi State Tax Commission (Commission) alleging that the Commission incorrectly charged Ashland with $109,610.80 (which includes taxes due and interest to October 31, 1990) in additional income tax for the taxable years of 1979, 1980, and 1981, plus interest. The Commission filed an answer denying that the additional assessment was incorrect and...

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