Mississippi State Tax Commission v. 3300 Corp.

ANDERSON, Justice,

for the Court:

This is an appeal from an order of the Chancery Court of Hinds County granting summary judgment in favor of the 3300 Corporation — in effect holding that the tax commission’s amended assessment of income tax against the corporation was invalid.

The 3300 Corporation (hereinafter the corporation) is a Nevada corporation with its principal place of business in Dallas, TX. It is qualified to do business in Mississippi under our statutes and does in fact do business here. On December 19, 1983, the corporation received notice from the tax commission that the…