Case Name: State v. L. & M. Construction Company et al.
Court: Mississippi Supreme Court
Jurisdiction: Mississippi
Decision Date: 1961-04-24
Citations: 240 Miss. 805
Docket Number: No. 41832
Parties: State v. L. & M. Construction Company et al.
Judges: Lee, P. J., and Arrington, Ethridge and Rodgers, JJ., concur.
Reporter: Mississippi Reports
Volume: 240
Pages: 805–807

Head Matter:
State v. L. & M. Construction Company et al.
No. 41832
April 24, 1961
129 So. 2d 391
W. E. Wilroy, Walker & Franks, Hernando, for appellant.
Rosenfield, Borod, Bones & Bogatin, Memphis, Tenn., for appellees.

Opinion:
McElroy, J.
This is an appeal from the Circuit Court of DeSoto County holding that the L. & M. Construction Company, a partnership, was not subject to taxation on certain personal property in DeSoto County, Mississippi.
This Company is a non-resident domiciled in the State of Tennessee, and the facts are comparable with those of No. 41-831, The State of Mississippi v. Dixie Contractors, Inc., this day decided, and the decision therein is controlling in this case.
Affirmed.
Lee, P. J., and Arrington, Ethridge and Rodgers, JJ., concur.