MS DEPT. OF REV. v. ISLE OF CAPRI CASINOS

No. 2012-CA-01419-SCT.

131 So.3d 1192 (2014)

MISSISSIPPI DEPARTMENT OF REVENUE v. ISLE OF CAPRI CASINOS, INC.; IOC-Lula, Inc.; IOC-Natchez, Inc.; Riverboat Corporation of Mississippi; Riverboat Corporation of Mississippi-Vicksburg; Capri Air, Inc.; IOC Coahoma, Inc.; Lady Luck Gaming Corporation; Lady Luck Vicksburg, Inc.; Casino America, Inc.; IOC Services, LLC; IOC Mississippi, Inc.; Riverboat Services, Inc.; ICC Corp.; Lady Luck Gulfport, Inc.; Lady Luck Biloxi, Inc.; IMPS a.k.a. International Marco Polo Services, Inc.; IOC Manufacturing, Inc.; and IOC Development Company, LLC.

Supreme Court of Mississippi.

February 13, 2014.


Attorney(s) appearing for the Case

Gary W. Stringer , Jackson, Bridgette T. Thomas , attorneys for appellant.

Robert F. Walker , Everett White , Jackson, attorneys for appellees.

Before WALLER, C.J., KITCHENS and COLEMAN, JJ.


COLEMAN, Justice, for the Court:

¶ 1. The Mississippi Department of Revenue ("the Department") assessed $4,181,706 in taxes, penalties, and interest against Isle of Capri Casino, Inc. and its affiliated entities ("Isle of Capri") for tax years 2004, 2005, 2006, and 2007. Isle of Capri appealed, and the chancery court granted summary judgment in its favor. The Department now appeals. Finding no error on the part of the chancery court, we affirm.

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