Tag: Tax Appeal

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

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)

Hand Down Page

Mississippi Court of Appeals Decisions of August 30, 2022

The Mississippi Court of Appeals handed down eight opinions today. These decisions cover the MTCA, tax assessments, waiver of arbitration, a couple of criminal convictions, and a couple of PCR cases.

Belmer v. State, 2021-CP-00398-COA (Civil – Other)
Dismissing the plaintiff’s appeal from a decision of MDOC’s Administrative Remedy Program as moot because the plaintiff was released on parole during the pendency of the appeal and was not longer incarcerated.
(10-0)

Belmer v. State, 2021-CP-00410-COA (Civil – PCR)
Affirming the circuit court’s denial of the plaintiff’s PCR motion, holding that it was procedurally barred and without merit.
(10-0)

NOTE– Yes, the first two opinions dealt with the same plaintiff. No typo this time.

Simpson County School District v. Wigley, 2021-CA-00009-COA (Civil – Personal Injury)
Reversing the circuit court’s judgment in an MTCA case against a school district alleging that the district failed to provide adequate supervision when children played tag while awaiting bus repairs, holding (1) that the plaintiff failed to provide sufficient evidence that the district proximately caused the injury that occurred during the course of what seems to have been a garden-variety game of tag and (2) that the plaintiff failed to prove that a failure to render aid caused the plaintiff’s damages
(6-3*: Judge Westbrooks concurred in part and dissented in part without separate written opinion; Judge Lawrence concurred in part and dissented in part, joined by Judge Westbrooks; Judge McCarty dissented, joined by Judge Carlton and in party by Judge Westbrooks and Judge Lawrence)

NOTE – The plaintiff argued that the district was liable for negligent supervision by failing to render timely and appropriate aid to the injured child, but the Court of Appeals noted the plaintiff presented no legal authority for such a duty and declined to rule on the issue of whether a duty existed since the causation element was lacking:

Wilson v. Lexington Manor Senior Care, LLC, 2021-CA-00072-COA (Civil – Contract)
Reversing the circuit court’s order compelling arbitration of a medical malpractice claim against a nursing home, holding that the nursing home waived arbitration by substantial invocation of litigation that included filing an answer with 38 defenses that did not include arbitration as a defense and filing a motion to dismiss and pursuing that motion to a ruling, all before filing a motion to compel arbitration.

NOTE – The nursing home argued that it did not find the arbitration agreement until after the motion to dismiss had been briefed and heard. But the Court of Appeals was not persuaded by this argument since the arbitration agreement had been in the nursing home’s possession the entire time.
(8-2-0: Judge Carlton and Judge Emfinger concurred in the result only)

McNair v. State, 2021-KA-01121-COA (Criminal – Felony)
Affirming conviction of aggravated domestic violence, holding that the evidence was sufficient to support the jury’s verdict and that the verdict was not against the overwhelming weight of the evidence.
(10-0)

Perkins v. State, 2021-KA-00129-COA (Civil – Felony)
Affirming conviction of sexual battery and sentence as a non-violent habitual offender after the defendant’s counsel filed a Lindsey brief, holding that the one-page pro se brief denying the crime and making argument after declining to testify at trial did not reveal any basis for reversal.
(9-0: Judge Emfinger did not participate)

BBM Ventures, LLC v. Frierson, 2021-CA-00248-COA (Civil – State Boards and Agencies)
Affirming the chancery court’s judgment affirming MDOR assessments for sales tax liability and for income tax liabilities, holding that the chancellor (1) did not err in ruling that the taxpayers had adequate notice and failed to appeal the sales tax assessment, (2) did not err in evaluating sales tax assessment that arguably did not account for personal use and donation of some inventory, (3) did not err in finding that the taxpayers failed to produce source documentation for the majority of their business expenses or affirming individual income-tax assessment, and (4) did not err in affirming the fraud penalty assessed in conjunction with one of the income-tax assessments.
(8-0: Judge Carlton and Judge McCarty did not participate)

Luckett v. State, 2021-CP-01248-COA (Civil – PCR)
Affirming the circuit court’s denial of a pro se PCR motion, holding that the plaintiff’s ineffective assistance of counsel and cumulative error claims lacked merit.
(9-0: Judge Emfinger did not participate)

Parker v. Ross, 2020-CA-01055-COA (denying motions for rehearing filed by five parties)

Finley v. PERS, 2021-SA-00089-COA (denying rehearing)

Smith v. Adams County Youth Court, 2021-CP-00196-COA (denying rehearing)

Pickle v. State, 2021-CP-00972-COA (denying rehearing)

Other Orders