Legal Opinion
Miss. State Tax Com'n v. Oscar E. Austin
Mississippi Supreme Court
Decided August 13, 1998No. 97-CA-00954-SCTPublishedCited by 12 opinions
1Opinion of the Court
719 So.2d 1172 (1998)
MISSISSIPPI STATE TAX COMMISSION and The State of Mississippi
v.
OSCAR E. AUSTIN TRUST and Oscar E. Austin, Trustee.
No. 97-CA-00954-SCT.
Supreme Court of Mississippi.
August 13, 1998.
Brad D. Wilkerson, Bobby R. Long, Jackson, for Appellants.
Harris H. Barnes, Jackson, for Appellees.
Before SULLIVAN, P.J., and McRAE and SMITH, JJ.
McRAE, Justice, for the Court:
¶ 1. The Mississippi State Tax Commission appeals a June 30, 1997 order of the Hinds County Chancery Court, granting a motion for summary judgment in favor of Oscar E. Austin and the Oscar E. Austin Revocable Trust and…
2Cases cited13 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Mississippi State Tax Com'n v. Dyer Inv. Co.Mississippi Supreme Court · 1987
- Kerr-McGee Chemical Corp. v. BuelowMississippi Supreme Court · 1995
- Tower Loan of Miss., Inc. v. Mississippi State Tax Com'nMississippi Supreme Court · 1995
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Warren v. DerivauxMississippi Supreme Court · 2008
- MS GAMING COM'N v. Imperial Palace of Mississippi, Inc.Mississippi Supreme Court · 1999
- Martin v. LoweryMississippi Supreme Court · 2005
- Vincent J. Castigliola, Jr. v. Mississippi Department of RevenueMississippi Supreme Court · 2015
- Estate of Volmer v. VolmerCourt of Appeals of Mississippi · 2002
7 more not listed; retrieve them via the Exa API.