Legal Opinion

STATE TAX COM'N v. Murphy Oil USA, Inc.

Mississippi Supreme Court

Decided June 15, 2006No. 2003-CA-00325-SCTPublishedCited by 3 opinions

1Opinion of the Court

933 So.2d 285 (2006)

MISSISSIPPI STATE TAX COMMISSION

v.

MURPHY OIL USA, INC.

No. 2003-CA-00325-SCT.

Supreme Court of Mississippi.

June 15, 2006.

Gary Wood Stringer, Jackson, Samuel T. Polk, attorneys for appellant.

Charles Clark, Jamie G. Houston, III, Jackson, W. Terrell Stubbs, attorneys for appellee.

EN BANC.

ON MOTION FOR REHEARING

SMITH, Chief Justice, for the Court.

¶ 1. The motion for rehearing is denied. The prior opinion is withdrawn, and this opinion is substituted therefor.

¶ 2. In 1999, the Mississippi State Tax Commission ("Commission") examined the Mississippi Combined Income and Franchise…

2Cases cited11 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Goldberg v. SweetSupreme Court of the United States · 1989
  3. American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
  4. Armco Inc. v. HardestySupreme Court of the United States · 1984
  5. D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988

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

3Cited by3 opinions

  1. Vickie Kansler v. Mississippi Department of RevenueMississippi Supreme Court · 2018
  2. Nustar Energy, L.P. v. Kelly Hancock, Comptroller of Public Accounts of the State of Texas; And Ken Paxton, Attorney General of the State of TexasTexas Supreme Court · 2026
  3. PENN Entertainment, Inc. (f/k/a Penn National Gaming, Inc.) v. Department Of State RevenueIndiana Supreme Court · 2026

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