MISS. DEPT. OF REVENUE v. AT & T CORP.

No. 2010-SA-02013-SCT.

101 So.3d 1139 (2012)

MISSISSIPPI DEPARTMENT OF REVENUE f/k/a Mississippi State Tax Commission v. AT & T CORPORATION.

Supreme Court of Mississippi.

Rehearing Denied December 6, 2012.


Attorney(s) appearing for the Case

Gary Wood Stringer , Jackson, Stephanie Rutland Jones , attorneys for appellant.

Alveno N. Castilla , W. Whitaker Rayner , Jackson, Ashley Nicole Wicks , Lacey Stevenson , attorneys for appellee.

EN BANC.


RANDOLPH, Justice, for the Court:

¶ 1. In 1993, AT & T Corporation1 and affiliate corporations (collectively, "AT & T") filed an affiliated group, Mississippi income tax return with the Mississippi Department of Revenue f/k/a Mississippi State Tax Commission ("Commission"), using the statutorily-permissible "combined method" of reporting. See Miss.Code Ann. § 27-7-37(2)(a)(ii) (amended by Laws of 2004, ch. 371...

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