Mississippi State Tax Com'n v. Dyer Inv. Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer's liability for 1980, 1981 and 1982 held governed by law then in effect, notwithstanding 1985 amendment
• `book value as regularly employed in conducting the affairs of the corporation shall be accepted as prima facie correct' means that the book value of an account on a corporation's balance sheet shall be accepted as prima facie correct

Source: CourtListener parenthetical corpus (CC0).