Opinion ID: 1910569
Heading Depth: 1
Heading Rank: 3

Heading: conclusion

Text: The decision of the lower court is reversed and the Commission's finding that the Earnests are liable for Mississippi personal income tax for the years 1980 through 1988 is reinstated. While the Earnests established that they intended to make Tennessee their domicile, they still retained sufficient ties to Mississippi and availed themselves of the privileges of state citizenship to be legal residents for tax purposes. They continued to vote in Mississippi elections, they held Mississippi drivers licenses, and they filed for homestead exemption for three years. The court erred in concluding that the Commission was arbitrary and capricious. REVERSED AND RENDERED AND THE FINDING OF THE TAX COMMISSION IS REINSTATED. HAWKINS, C.J., DAN M. LEE and PRATHER, P.JJ., and SULLIVAN, PITTMAN, McRAE and JAMES L. ROBERTS, Jr., JJ., concur. BANKS, J., not participating.