Legal Opinion
Mississippi Department of Revenue v. Isle of Capri Casinos, Inc.
Mississippi Supreme Court
Decided February 13, 2014No. 2012-CA-01419-SCTPublishedCited by 10 opinions
1Opinion of the Court
COLEMAN, Justice,
for the Court:
¶ 1. The Mississippi Department of Revenue (“the Department”) assessed $4,181,706 in taxes, penalties, and interest against Isle of Capri Casino, Inc. and its affiliated entities (“Isle of Capri”) for tax years 2004, 2005, 2006, and 2007. Isle of Capri appealed, and the chancery court granted summary judgment in its favor. The Department now appeals. Finding no error on the part of the chancery- court, we affirm.
Facts and Procedural History
¶ 2. Isle of Capri computes its Mississippi corporate income and franchise tax on a combined basis along with its affiliated…
2Cases cited9 opinions
- Anglado v. Leaf River Forest Products, Inc.Mississippi Supreme Court · 1998
- In Re Guardianship of DuckettMississippi Supreme Court · 2008
- 5K Farms, Inc. v. Mississippi Department of RevenueMississippi Supreme Court · 2012
- Queen City Nursing Center, Inc. v. Mississippi State Department of HealthMississippi Supreme Court · 2011
- Buffington v. Mississippi State Tax CommissionMississippi Supreme Court · 2010
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Mississippi Department of Revenue v. Hotel and Restaurant SupplyMississippi Supreme Court · 2016
- Watkins Development, LLC v. C. Delbert Hosemann, Jr.Court of Appeals of Mississippi · 2016
- Caesars Entertainment, Inc. v. Mississippi Department of RevenueMississippi Supreme Court · 2020
- HWCC-Tunica, Inc./HWCC-Tunica, LLC and BSL, Inc./BSLO, LLC v. Mississippi Department of Revenue and Mississippi Gaming CommissionMississippi Supreme Court · 2020
- Mississippi Department of Revenue v. AT&T CorporationMississippi Supreme Court · 2016
5 more not listed; retrieve them via the Exa API.