Marx v. Bounds

PRATHER, Justice,

for the Court:

At issue in this appeal is the quantum and quality of evidence needed by a taxpayer to overcome the State Tax Commission’s deficiency assessment, which assessment is presumed to be prima facie correct under the Mississippi statute. This appeal arises from an order of the Chancery Court of Newton County requiring the State Tax Commission to refund $5,577.45 plus interest, representing part of the assessment of additional sales taxes on businesses owned by Leon Bounds. On appeal, the State Tax Commission assigns the following as error:(1) The chancery court erred…