It was a slow day at the Mississippi Supreme Court for the hand-down department. The Court handed down just one opinion in a DOR case about unpaid sales tax and denied cert in two other cases.
Saltwater Sportsman Outfitters, LLC v. Mississippi Dept. of Revenue, 2021-SA-00881-SCT (Civil – State Boards & Agencies)
Affirming summary judgment in favor of MDOR in a dispute over unpaid sales taxes, holding that the company’s failure to keep records rendered MDOR’s assessment presumptively correct and that the company could not overcome that presumption.
(9-0)
Blount v. State, 2021-CT-00204-SCT (denying cert)
Moss v. Moss, 2021-CT-00452-SCT (denying cert)
Mississippi Appeals Blog 