DAVIS v. ATTORNEY GENERAL

No. 2004-SA-02418-SCT.

935 So.2d 856 (2006)

Freddie L. DAVIS and Jeanette Davis v. ATTORNEY GENERAL of the State of Mississippi and Executive Director of the Department of Finance and Administration.

Supreme Court of Mississippi.

Rehearing Denied August 24, 2006.


Attorney(s) appearing for the Case

A.N. Castilla, John Floyd Fletcher, Cory Randle Lancaster, Jackson, attorneys for appellants.

Ashley May, Romaine Levean Richards, Gary Wood Stringer, Jackson, attorneys for appellees.

Before SMITH, C.J., CARLSON and RANDOLPH, JJ.


RANDOLPH, Justice, for the Court.

¶ 1. On June 1, 1999, the Mississippi State Tax Commission ("Tax Commission") assessed Freddie L. Davis and Jeanette Davis ("Appellants") with additional income tax, penalties and interest for the tax years 1990 through 1995. On April 4, 2000, in accord with Appellants' request under Miss.Code Ann. Section 27-7-71(1), the Board of Review considered and entered an Order substantially upholding the initial assessment. On July 12...

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