McCRORY v. MISSISSIPPI DEPT. OF REVENUE

No. 2013-SA-02069-COA.

152 So.3d 1204 (2014)

Roy McCRORY and Carol McCrory, Appellants, v. MISSISSIPPI DEPARTMENT OF REVENUE, Appellee.

Court of Appeals of Mississippi.

December 16, 2014.


Attorney(s) appearing for the Case

James Gary McGee , attorney for appellants.

Laura Huddleston Carter , James L. Powell , Jackson, attorneys for appellee.

Before IRVING, P.J., FAIR and JAMES, JJ.


¶ 1. Roy and Carol McCrory failed to file their income tax returns for the years 2005, 2006, 2007, and 2008. The Mississippi Department of Revenue (MDOR) took action to collect what it had determined the McCrorys owed the State for those delinquent years. On June 28, 2013, the McCrorys filed for a declaratory judgment...

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