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BUELOW v. GLIDEWELL

No. 1999-CA-00064-SCT.

757 So.2d 216 (2000)

Ed BUELOW, Chairman of Mississippi State Tax Commission v. David E. GLIDEWELL, individually, and Glidewell Trailer Sales, Inc.

Supreme Court of Mississippi.

Rehearing Denied May 25, 2000.

Attorney(s) appearing for the Case

Bobby R. Long, Jackson, Brad D. Wilkinson, Attorneys for Appellant.

John A. Ferrell, Booneville, Deborah George Martin, Attorneys for Appellees.

BEFORE PRATHER, C.J., SMITH AND WALLER, JJ.

SMITH, Justice, for the Court:

STATEMENT OF THE CASE

¶ 1. This is an appeal from the Chancery Court of Alcorn County, Mississippi, where Chancery Judge John C. Ross, Jr. vacated the order of the Mississippi State Tax Commission requiring David Glidewell and Glidewell Trailer Sales, Inc. (collectively referred to as "Glidewell") to pay sales taxes on trailers sold to out-of-state residents and ordered a refund of those taxes paid.

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