Tag: Tax

Mississippi Court of Appeals Decisions of March 11, 2025

The Mississippi Court of Appeals handed down four opinions today. Two criminal appeal (one with a reversal), a sales tax liability case, and a 12(b)(6) dismissal of a tort suit against an attorney for filing a motion to quash a post-trial deposition subpoena on behalf of a client.

McCoy V. Graham, 2024-CA-00286-COA (Civil – State Boards & Agencies)
Affirming summary judgment in favor of the DOR assessment of tax liabilities for failure to pay sales tax, holding that the evidence showed that the DOR filed its responsible person assessment within thirty-six months from the date the tax liability became final.
(10-0)

Sullivant v. Freeland, 2023-CP-01393-COA (Civil – Other)
Affirming order granting motion to dismiss complaint and denying the motion to amend the complaint, holding that the plaintiff’s tort suit against an attorney who moved to quash the plaintiff’s post-trial deposition on behalf of a client in another case failed to state a claim under Rule 12(b)(6) and that any amendment would be futile.
(10-0)

Harper v. State, 2022-KA-00758-COA (Criminal – Felony)
Affirming in part and reversing in part after convictions of three counts of culpable negligence manslaughter and one count of felony fleeing, holding that the prosecution for the offense of felony fleeing was not commenced within two years of the date of the offense and was therefore barred by the statute of limitations, and remanding for resentencing on the three counts of culpable negligence manslaughter.
(7-3: Westbrooks dissented, joined by McDonald, and Lawrence)

Jordan v. State, 2023-KA-01222-COA (Criminal – Felony)
Affirming conviction of first degree murder, holding that there was sufficient evidence to support the conviction and that the verdict was not against the overwhelming weight of the evidence.
(10-0)

Other Orders

  • Tisdale v. South Central Regional Medical Center, 2023-CA-00231-COA (denying rehearing)
  • Eason v. South Central Regional Medical Center, 2023-CA-00261-COA (denying rehearing)
  • Baker v. State, 2023-KA-01111-COA (recalling mandate to allow pro se motion for rehearing to proceed on its merits)
  • Collins v. State, 2024-TS-01333-COA (granting motion to proceed out of time)
  • Siggers v. State, 2025-TS-00041-COA (finding pro se appellant’s response to show-cause issue well taken)
  • Ashby v. State, 2025-TS-00076-COA (allowing appeal to proceed on the merits)

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Mississippi Supreme Court Decisions of October 6, 2022 (Rewind)

I did not post summaries from the first week of October because I was out of town with my family doing something much more fun that summarizing opinions. This is a catch-up post. There was not a whole lot from the Mississippi Supreme Court that week, unless you are a digital photographer in which case it appears to have been a good week for you.

Mississippi Department of Revenue v. EKB, Inc., 2021-SA-00441-SCT (Civil – State Boards and Agencies)
Affirming the chancery court’s order vacating the Mississippi Department of Revenue’s sales tax assessment against a wedding photography business, holding that photography is not a taxable business activity (unlike film development and photo finishing) and that still digital images are not taxable digital products.
(8-0: Justice Coleman did not participate.)

NOTE – I am neither a tax lawyer nor a photographer, but this seems like quite a win for digital photographers. Here are some particulars about the photography business at issue that gives context for the decision.

Other Orders

Johnson v. State, 2015-CT-01064-SCT (dismissing cert petition)

Wayne County Sch. Dist. v. Quitman Sch. Dist., 2020-CA-00499-SCT (denying rehearing)

Butler v. State, 2020-CT-00806-SCT (granting cert)

Haynes v. State, 2020-CT-01397-SCT (denying cert)

Fluker v. State, 2021-CT-00162-SCT (dismissing cert petition)

In Re: Hon. James McClure, III and Hon. Gerald W. Chatham, Sr.; 2022-IA-00319-SCT (denying petition for writ of prohibition)

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