Mississippi State Tax Commission v. Hogg

This case involves the question of the validity of assessments of additional income taxes made against the appellees for the year 1957. The Commissioner of Income Tax approved the assessments and on appeal to the State Tax Commission, the action of the Commissioner was affirmed by a vote of two to one. The ap-pellees then appealed to the Chancery Court of the First Judicial District of Hinds County, resulting in a decree of the court vacating and setting aside the assessments. From this decree the Mississippi Sate Tax Commission prosecutes this appeal to this Court.

The facts giving rise to…