Tag: MDOR

Mississippi Supreme Court Decisions of May 1, 2025

The Mississippi Supreme Court handed down two opinions yesterday. One is a MDOR case and the other is a direct criminal appeal. The Court also entered orders amending the Rules for Court Reporters and the Justice Court Rules.

Mississippi Department of Revenue v. Tennessee Gas Pipeline Company, LLC, 2023-SA-01079-SCT (Civil – State Boards & Agencies)
Affirming the chancery court’s grant of summary judgment against the MDOR, holding that MDOR improperly included freight charges in the taxpayer’s use-tax base where the taxpayer hired a third-party carrier for the shipment of the goods in a closed transaction.
(7-1-0: Sullivan specially concurred, joined by Ishee; Randolph did not participate)

Tubbs v. State, 2023-KA-01124-SCT (Criminal – Felony)
Affirming conviction of two counts of first-degree murder and two counts of desecration of a human corpse, holding that the conviction was supported by sufficient evidence and that the trial court did not commit plain error by not excluding a deputy’s testimony about the defendant’s confession.
(9-0)

Other Orders

  • Rules for Court Reporters, 89-R-99021-SCT (granting Petition of the Mississippi Court Reporters Association to Amend Rules I(U) and IX(E)(6) of the Rules and Regulations Governing Certified Court Reporters)
  • In Re: Justice Court Rules, 89-R-99024-SCT (amending Rules 9, 14, and 27 of the Rules of Justice Court)
  • Shanks v. State, 2023-CT-00271-SCT (denying cert)
  • Johnson v. SW Gambling LLC, 2023-CT-00505-SCT (denying cert)

Hand Down Page

Mississippi Supreme Court Decisions of May 25, 2023

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)

Hand Down Page