MISS. STATE TAX COM'N v. OSCAR E. AUSTIN

No. 97-CA-00954-SCT.

719 So.2d 1172 (1998)

MISSISSIPPI STATE TAX COMMISSION and The State of Mississippi v. OSCAR E. AUSTIN TRUST and Oscar E. Austin, Trustee.

Supreme Court of Mississippi.

August 13, 1998.


Attorney(s) appearing for the Case

Brad D. Wilkerson, Bobby R. Long, Jackson, for Appellants.

Harris H. Barnes, Jackson, for Appellees.

Before SULLIVAN, P.J., and McRAE and SMITH, JJ.


McRAE, Justice, for the Court:

¶ 1. The Mississippi State Tax Commission appeals a June 30, 1997 order of the Hinds County Chancery Court, granting a motion for summary judgment in favor of Oscar E. Austin and the Oscar E. Austin Revocable Trust and denying the Commission's cross-motion for summary judgment. The chancellor found that the transfer of Austin's automobile into a revocable trust did not subject it to sales tax pursuant to Miss.Code Ann. § 27...

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