At 1:30 the Miss.S.Ct. will hear Mississippi Department of Revenue v. James Alcorn, III, dba Russell Racing and Repair. 

Russell was assessed a 300% penalty pursuant to Miss. Code Ann. § 27-65-31 over a sales tax dispute. I can’t figure out from the briefs how exactly this came about.  The chancellor set it aside and the Mississippi Department of Revenue appeals.

mdor-brief

russell-brief

md-of-r-reply

russell-reply

Watch the argument here.

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