Legal Opinion

Moore v. Grillis

Mississippi Supreme Court

Decided March 28, 1949PublishedCited by 28 opinions

1Opinion of the CourtSmith, J.

This case is concerned with the statutes of this State dealing with the right of others than “Certified Public Accountants” to prepare, and accept compensation for preparing, tax returns. A constitutional question is involved. The case originated in a justice of the peace court.

Appellants are not Certified Public Accountants. However, as we understand the record, they contracted with, appellee to prepare his 1946 income tax returns, and they fully performed their agreement. For their services, appellee promised to pay them the sum of $275, and he did pay them $140 of this amount. For the…

2Cases cited16 opinions

  1. New State Ice Co. v. LiebmannSupreme Court of the United States · 1932
  2. Louis K. Liggett Co. v. BaldridgeSupreme Court of the United States · 1928
  3. Jay Burns Baking Co. v. BryanSupreme Court of the United States · 1924
  4. Russell Inv. Corp. v. RussellMississippi Supreme Court · 1938
  5. State ex rel. Richey v. SmithWashington Supreme Court · 1906

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3Cited by28 opinions

  1. United States of America Ex Rel. Robert Lee Goldsby v. William Harpole, Superintendent of the Mississippi State Penitentiary, Parchman, MississippiCourt of Appeals for the Fifth Circuit · 1959
  2. Dye v. State Ex Rel. HaleMississippi Supreme Court · 1987
  3. Hall v. StateMississippi Supreme Court · 1989
  4. City of Belmont v. Miss. State Tax Comm'nMississippi Supreme Court · 2003
  5. McCaffrey's Food Mkt., Inc. v. Mississippi Milk Com'nMississippi Supreme Court · 1969

23 more not listed; retrieve them via the Exa API.

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