Middlebrook v. Mississippi State Tax Comm.

Kimbrough G. Middlebrook filed a petition asking the Chancery Court of Lauderdale County to review an order of the State Tax Commission assessing him income taxes for the years 1975 and 1976 in the sum of $1,686.16. The Chancery Court affirmed the order of the Commission, but allowed the taxpayer a credit of $873.10 for taxes withheld by his employer in 1975. The taxpayer's three contentions in this appeal are as follows:(1) The assessment of income taxes on $6,000 of business income was a violation of due process.(2) The assessments were invalid because they were based on Federal Reserve…