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3300 CORP. v. MARX

No. 91-CC-01254.

633 So.2d 1028 (1994)

3300 CORP. v. C.A. MARX, in his Capacity as Chairman of the Mississippi State Tax Commission.

Supreme Court of Mississippi.

March 10, 1994.

Attorney(s) appearing for the Case

Thomas L. Kirkland, Jr., William T. Wilkins, Kirkland Barfield & Moore, Jackson, for appellant.

Bobby R. Long, MS State Tax Com'n, Leslie R. Brown, Jackson, for appellee.

Before DAN M. LEE, P.J., and McRAE and SMITH, JJ.

McRAE, Justice, for the Court:

This appeal arises from a November 26, 1991, order of the Chancery Court for the First Judicial District of Hinds County granting the Tax Commission's motion for summary judgment against 3300 Corp., a taxpayer. In a case of first impression, we are asked to consider whether, pursuant to Miss. Code Ann. § 27-25-701 (1972) and Miss. Code Ann. § 27-25-703 (1972), a reimbursement for...

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