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STATE TAX COM'N v. EARNEST

No. 92-CC-0726.

627 So.2d 313 (1993)

STATE TAX COMMISSION of the State of Mississippi v. Walter C. EARNEST, Jr. and Helen J. Earnest.

Supreme Court of Mississippi.

Rehearing Denied December 16, 1993.

Attorney(s) appearing for the Case

Bobby R. Long, Jackson, for appellant.

B.G. Perry, Ronald Louis Taylor, Taylor Jones Alexander Sorrell & McFall, Southaven, B.G. Perry, Southaven, for appellees.

Before DAN M. LEE, P.J., and McRAE and SMITH, JJ.

SMITH, Justice, for the Court:

This is an appeal by the Mississippi State Tax Commission from the decision of the DeSoto County Chancery Court reversing the decision of the Commission in assessing $172,529.46 against Walter C. and Helen J. Earnest for failure to pay personal state income taxes for the years 1980 through 1988.

The Earnests contend that they were residents and domiciliaries of Tennessee for state income tax purposes during the period. It is...

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