Legal Opinion
STATE TAX COM'N v. Chevron USA, Inc.
Mississippi Supreme Court
Decided January 19, 1995No. 93-CA-0787PublishedCited by 5 opinions
1Opinion of the Court
650 So.2d 1353 (1995)
MISSISSIPPI STATE TAX COMMISSION
v.
CHEVRON U.S.A., INC.
No. 93-CA-0787.
Supreme Court of Mississippi.
January 19, 1995.
Rehearing Denied March 30, 1995.
Bobby R. Long, MS State Tax Com'n, Gary W. Stringer, Jackson, for appellant.
William F. Goodman Jr., Jamie G. Houston III, Watkins & Eager, Jackson, for appellee.
Before PRATHER, P.J., and PITTMAN and McRAE, JJ.
McRAE, Justice, for the Court:
Chevron, U.S.A., Inc. appeals the Mississippi Tax Commission's (hereinafter "Commission") interpretation of the franchise tax formula as set forth in Miss. Code Ann. § 27-13-13 for a…
2Cases cited4 opinions
- State Ex Rel. Maxwell v. Kent-Coffey Manufacturing Co.Supreme Court of North Carolina · 1933
- Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1944
- Mississippi State Tax Commission v. Tennessee Gas Transmission Co.Mississippi Supreme Court · 1959
- Mississippi State Tax Commission v. Illinois Central Gulf RailroadMississippi Supreme Court · 1978
3Cited by5 opinions
- STATE TAX COM'N v. Murphy Oil USA, Inc.Mississippi Supreme Court · 2006
- DUCHARME, MCMILLEN & ASSOCIATES, INC. v. Calgon Carbon Corp.District Court, W.D. Pennsylvania · 2003
- Mississippi Department of Revenue v. Comcast of Georgia/Virginia, Inc. n/k/a Comcast Cable Communications, LLCMississippi Supreme Court · 2020
- Mississippi State Tax Commission v. Murphy Oil USA, Inc.Mississippi Supreme Court · 2003
- Mississippi State Tax Commission v. Murphy Oil USA, Inc.Mississippi Supreme Court · 2003