State Tax Com'n v. Earnest

627 So.2d 313 (1993)

STATE TAX COMMISSION of the State of Mississippi

v.

Walter C. EARNEST, Jr. and Helen J. Earnest.

No. 92-CC-0726.

Supreme Court of Mississippi.

September 23, 1993.

Rehearing Denied December 16, 1993.

Bobby R. Long, Jackson, for appellant.

B.G. Perry, Ronald Louis Taylor, Taylor Jones Alexander Sorrell & McFall, Southaven, B.G. Perry, Southaven, for appellees.

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

SMITH, Justice, for the Court:

This is an appeal by the Mississippi State Tax Commission from the decision of the DeSoto County Chancery Court reversing the decision of the…