Legal Opinion
McWilliams Dredging Co. v. McKeigney
Mississippi Supreme Court
Decided April 16, 1956No. 40135PublishedCited by 4 opinions
1Opinion of the CourtLee, J.
This is an appeal by McWilliams Dredging Company from a decree of the Chancery Court of the First Judicial District of Hinds County, which affirmed, as modified, an additional assessment by the State Tax Commission against it for income taxes for the years 1951 and 1953.
The Company is an Illinois corporation, but had its principal office in New Orleans, Louisiana. During the years in question, it was engaged in the performance of dredging contracts. In 1951, the projects designated as Gulf Coast Sand Beach No. 1, 2 and 3 were performed entirely within the State of Mississippi. In addition, it…
2Cases cited10 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- BASS, ETC., LTD. v. Tax Comm.Supreme Court of the United States · 1924
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3Cited by4 opinions
- Reliance Mfg. Co. v. BARR, STATE TAX COMM.Mississippi Supreme Court · 1962
- Interstate Finance Corp. v. Department of TaxationWisconsin Supreme Court · 1965
- Mississippi State Tax Commission v. Tennessee Gas Transmission Co.Mississippi Supreme Court · 1959
- McWILLIAMS CO. v. McKEIGNEY, ETC.Mississippi Supreme Court · 1956