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

NO. 2015-CA-00600-SCT.

202 So.3d 1207 (2016)

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

Supreme Court of Mississippi.

October 27, 2016.

Attorney(s) appearing for the Case

LAURA HUDDLESTON CARTER , ATTORNEYS FOR APPELLANT BRIDGETTE TRENETTE THOMAS

JOHN FLOYD FLETCHER , ADAM STONE , KAYTIE MICHELLE PICKETT , ATTORNEYS FOR APPELLEE

BEFORE DICKINSON, P.J., KITCHENS AND KING, JJ.

¶ 1. Mississippi Code Section 27-7-15(4)(i) exempts from taxation "[i]ncome from dividends that has already borne a tax as dividend income under the provisions of this article, when such dividends may be specifically identified in the possession of the recipient." Miss. Code Ann. § 27-7-15(4)(i) (Rev....

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