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TOWER LOAN OF MISS., INC. v. MISSISSIPPI STATE TAX COM'N

No. 94-CA-00508-SCT.

662 So.2d 1077 (1995)

TOWER LOAN OF MISSISSIPPI, INC. v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

October 19, 1995.

Attorney(s) appearing for the Case

Leonard D. Van Slyke, Jr., Denise F. Schreiber, Alston Rutherford Tardy & Van, Jackson, for appellant.

Brenda G. Cameron, Bobby R. Long, Jackson, for appellee.

Before HAWKINS, C.J., and PITTMAN and BANKS, JJ.

PITTMAN, Justice, for the Court:

STATEMENT OF THE CASE

The Mississippi State Tax Commission (hereinafter the "Commission") assessed Tower Loan of Mississippi, Inc. (hereinafter "Tower Loan") additional franchise taxes for the years 1985, 1986 and 1987. Tower Loan appealed to the Board of Review of the State Tax Commission which upheld the assessment of additional franchise taxes, interest and penalties by Order dated July 31, 1989. Tower Loan subsequently...

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