Legal Opinion
Stone, Chmn. v. Stapling MacH. Co.
Mississippi Supreme Court
Decided March 22, 1954No. 38949PublishedCited by 14 opinions
1Opinion of the CourtLee, J.
A. IT. Stone, Sales Tax Commissioner, made demand, under Section 10111, Code of 1942, upon Stapling Machines Company for the payment of a sales tax of two per cent on the gross income of its business for a two-year period. It amounted to $4,713.33 for 1949 and $7,017.09 for 1950, or a total of $11,730.42. The company protested the assessment. After a full hearing before the State Tax Commission, it was affirmed. The tax was then paid, and subsequently, the Company filed its suit in the Circuit Court of Hinds County to recover the amount paid. The circuit judge, sitting as both judge and jury,…
2Cases cited23 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Curry v. McCanlessSupreme Court of the United States · 1939
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
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3Cited by14 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- McNamara v. Electrode Corp.Louisiana Court of Appeal · 1982
- Besser Company v. Bureau of RevenueNew Mexico Supreme Court · 1964
- Smith v. StateWashington Supreme Court · 1964
- In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.Hawaii Supreme Court · 1976
9 more not listed; retrieve them via the Exa API.