James v. Huddleston

OPINION

DROWOTA, Chief Justice.

In this tax case both the Plaintiff taxpayer and the Commissioner of Revenue have appealed the judgment of the Chancellor. The issues on appeal concern the Plaintiff’s liability for a deficiency in sales and use tax for the tax years 1983 through 1986. The Commissioner assessed a tax deficiency, a penalty, and interest against the taxpayer. After a trial, the Chancellor upheld the deficiency plus interest, but disallowed the penalty. Following a hearing on the Plaintiff’s motion for a new trial, the Chancellor amended his prior order by reducing the award in…