Justia Mississippi Supreme Court Opinion Summaries

The case involves Toolpushers Supply Co., a Wyoming-based company with a retail location in Mississippi that sells supplies and items used in the oil-and-gas industry. In 2016, the Mississippi Department of Revenue (MDOR) audited Toolpushers’ sales and concluded that the company owed an additional $124,728 based on the failure to remit sales tax on certain sales. Toolpushers considered these sales wholesale and thus tax-exempt, but the MDOR determined they were not qualified as wholesale. Toolpushers appealed to the MDOR’s Board of Review, which affirmed the decision. The company then appealed to the Mississippi Board of Tax Appeals, which also affirmed. Toolpushers continued to appeal to the Hinds County Chancery Court, First Judicial District, and both Toolpushers and the MDOR sought summary judgment. The chancellor denied Toolpushers’ motion and granted the MDOR’s. Toolpushers then appealed to the Supreme Court of Mississippi.The Supreme Court of Mississippi stated that the chancery court correctly applied the de novo standard of review. The Supreme Court affirmed the decisions of the Court of Appeals and the chancery court, which in turn affirmed the MDOR’s decision. The Supreme Court agreed with the chancery court that Toolpushers could not establish its claim that the sales were wholesale. The court emphasized that the amended Mississippi Code Section 27-77-7(5) made it clear that the chancery court should give no deference to the decision of the Board of Tax Appeals, the Board of Review, or the Department of Revenue when trying the case de novo and conducting a full evidentiary judicial hearing on all factual and legal issues raised by the taxpayer. The court declared that the Court of Appeals' decision to discuss and apply caselaw addressing the pre-2015 version of Section 27-65-77, seemingly giving deference to the MDOR’s tax decision, was an error but was not reversible. View "Toolpushers Supply Co. v. Mississippi Department of Revenue" on Justia Law

In this case heard by the Supreme Court of Mississippi, the plaintiff, Samuel Lasseter, sustained injuries when he tripped and fell at the Jackson Hilton Hotel. He claimed that a dangerous defect in the flooring caused his fall. The hotel moved for summary judgment, which the trial court granted. Lasseter then filed a motion to amend the order granting summary judgment, which the trial court denied. Lasseter appealed these decisions.In this case, the court found Lasseter to be an invitee, someone who enters the premises at the invitation of the owner for mutual benefit. Business owners owe a duty to invitees to keep their premises in a reasonably safe condition and to warn of dangerous conditions not readily apparent to the invitee. However, the court noted that undamaged common architectural conditions such as thresholds are not considered dangerous conditions.To prevail, Lasseter needed to show that either a negligent act of the defendant caused his injury, that the defendant had actual knowledge of a dangerous condition and failed to warn him, or that the dangerous condition existed for a sufficient amount of time to impute constructive knowledge to the defendant. Lasseter failed to provide sufficient evidence for any of these elements. His claim that the strip was buckled before his fall was unsupported by admissible evidence, and he was unable to show that the hotel had actual or constructive knowledge of a dangerous condition.Therefore, the Supreme Court of Mississippi affirmed the trial court's decisions, both granting the hotel's motion for summary judgment and denying Lasseter's motion to alter or amend the order granting summary judgment. View "Lasseter v. AWH-BP Jackson Hotel, LLC" on Justia Law

Jeremy Underwood was convicted of manslaughter in Mississippi for the stabbing death of Marcus Steele. Underwood appealed, claiming that the evidence was insufficient to prove beyond a reasonable doubt that he did not act in self-defense under the Castle Doctrine (which allows a person to use deadly force in certain situations when threatened in their own home), that the verdict was against the overwhelming weight of the evidence under the Castle Doctrine, and that the prosecution engaged in misconduct during opening and closing arguments. The Supreme Court of Mississippi affirmed the conviction, finding that the Castle Doctrine did not apply to this case and that the evidence was sufficient to support a manslaughter conviction. The court also found that the prosecutor's comments during opening and closing arguments did not constitute misconduct. Underwood had sold cocaine to Steele and Broach and claimed that Steele and Broach had forcibly entered his home multiple times before the stabbing occurred during an argument on Underwood's porch. However, the court found that the evidence did not support Underwood's claims that he was in imminent danger when he stabbed Steele. View "Underwood v. State of Mississippi" on Justia Law

The Supreme Court of Mississippi was asked to interpret Mississippi's Principal and Income Act of 2013 in a case involving the distribution of funds from a trust. The Crider Family Share Trust named Juliette Crider as the income beneficiary and Nathan Ricklin and Megan Woolwine as remainder beneficiaries. The Trustee, Haidee Oppie Sheffield, distributed a significant amount from Muskegon Energy Co. to the income beneficiary. Ricklin and Woolwine contended that this distribution was a breach of fiduciary duty, as they believed the funds should have been allocated to them as remainder beneficiaries. They argued that the distribution constituted a partial liquidation of the energy company's assets, and pursuant to the Principal and Income Act, the funds should have been allocated to the principal (the remainder beneficiaries) rather than the income beneficiary.The Jackson County Chancery Court ruled in favor of Sheffield. On appeal, the Supreme Court of Mississippi affirmed the lower court's decision. The Supreme Court held that the determination of whether a distribution is in partial or full liquidation, as per Section 91-7-401(e) of the Principal and Income Act, must be made on a post-tax basis. The court found that after reducing for income taxes paid by the Trust, the distributions from Muskegon Energy Co. fell below the 20 percent threshold that would trigger a partial liquidation. Therefore, the court concluded that the distributions were not in partial liquidation and Sheffield, the Trustee, did not breach any duty owed to Ricklin and Woolwine, the remainder beneficiaries. View "In The Matter of the Crider Family Share Trust v. Sheffield" on Justia Law

In the case before the Supreme Court of Mississippi, Vince Hardaway brought an action against his employer, Howard Industries, Inc., claiming bad faith denial of his workers’ compensation benefits for temporary partial disability due to carpal tunnel syndrome. Howard Industries had contracted CorVel Enterprise, a third-party claims administrator, to manage workers’ compensation claims. The trial court granted summary judgment in favor of Howard Industries, finding that the company's conduct did not constitute gross negligence or an independent tort.On appeal, the Supreme Court of Mississippi affirmed the trial court's decision. The court found that under Mississippi Code Section 71-3-125(1), Howard Industries was permitted to delegate its duty to administer employee workers’ compensation claims to CorVel. The Court also determined that Hardaway failed to provide sufficient evidence that Howard Industries acted with actual malice or gross negligence in denying his benefits. Therefore, his claims did not survive summary judgment. The court held that any failure to pay benefits by Howard Industries under these circumstances did not amount to gross negligence. View "Hardaway v. Howard Industries, Inc." on Justia Law

In Mississippi, Samuel and Sandra Evans appealed the trial court's decision not to set aside a foreclosure sale. They executed a deed of trust for real property in 2003, but defaulted on their payments. Foreclosure proceedings were initiated and the property was purchased at the foreclosure sale by MC&J Investments, LLC. The Evans alleged that they had an oral agreement with the managing member of MC&J Investments to buy the property at the foreclosure sale and then sell it back to them. The trial court found that the bid price paid by MC&J Investments was not so inadequate as to shock the conscience of the court and that no written evidence was provided to support the alleged promise to sell back the property. The Supreme Court of Mississippi affirmed the trial court's decision, ruling that the oral agreement was barred under the statute of frauds and did not fall under the doctrine of promissory estoppel because there was no evidence that the Evans relied on the alleged promise. Additionally, the court found that the price paid at the foreclosure sale didn't shock the conscience of the court and therefore didn't err in not setting aside the foreclosure sale. View "Evans v. MC & J Investments, LLC" on Justia Law

In this case, the Supreme Court of Mississippi heard an appeal by Christopher Stewart who was convicted on two counts of sexual battery against his two preteen nieces. Stewart argued that he was entitled to a new trial because he was not physically present at a pretrial tender-years hearing due to COVID-19 restrictions and also claimed that the evidence presented was insufficient. The court affirmed both convictions and sentences. It held that Stewart's virtual attendance at the hearing due to the COVID-19 pandemic did not constitute reversible error as he was able to cross-examine the witnesses at the trial where he was physically present. The court referred to a similar case (Kentucky v. Stincer) where the Supreme Court found no Confrontation Clause or due-process violation for a defendant's exclusion from a pretrial hearing. As for the sufficiency of the evidence, the court rejected Stewart's claim that the State had to prove all three methods of penetration (vaginal, anal, and oral) as charged in the indictment. The court found that there was evidence of all three types of penetration and, in any case, the State only needed to prove one form of penetration to establish the offense of sexual battery. View "Christopher Stewart v. State of Mississippi" on Justia Law

The Supreme Court of Mississippi examined whether a school district was entitled to funds recovered by a county from the bankruptcy proceedings of a delinquent taxpayer. The taxes, if collected normally, would have been used to fund the school district. However, the county board of supervisors had anticipated the delinquency and adjusted the levy of ad valorem taxes to compensate, ensuring the school district did not experience a shortfall. The school district argued it was entitled to its original portion of the recovered bankruptcy funds, but the county claimed that this would result in a double recovery outside the statutory scheme for public school funding. The Supreme Court of Mississippi found in favor of the county, ruling that the recovery of delinquent taxes through bankruptcy proceedings is outside the statutory funding scheme for public school districts in Mississippi. The court found that the school district was not entitled to receive delinquent taxes recovered years later in bankruptcy proceedings and reversed and remanded the lower court's award to the school district. View "Clarke County, Mississippi v. Quitman School District" on Justia Law

The Supreme Court of Mississippi reviewed the case of Jameco Davis and Jacqlaurence Jackson, who were convicted of two counts of first-degree murder. Both men contested their convictions and sentences. They argued that the trial court made errors in adding a firearm enhancement to their sentences, in failing to follow proper procedures to review a Batson challenge (a challenge against racial bias in jury selection), and that the verdict was against the overwhelming weight of the evidence. Jackson additionally argued that the evidence was insufficient to support the verdict, that the trial court erred in denying his motion to sever and have separate trials, and that the cumulative effect of these errors denied him a fair trial.The Supreme Court found that the firearm enhancement portions of the sentences should be vacated, as the sentence for first-degree murder, life in prison, was greater than the five years provided for in the firearm enhancement statute. The court disagreed with the remaining arguments, stating that the trial court's failure to follow proper procedures for a Batson challenge was not clearly erroneous and did not prejudice the defendants, and there was no evidence to support the claim that the trial court's cumulative errors denied Jackson a fair trial. The court also found that the evidence was enough to support the verdict. The court thus vacated the firearm enhancement portions of the sentences, and affirmed the remaining convictions and sentences. View "Davis v. State of Mississippi" on Justia Law

In this criminal case heard by the Supreme Court of Mississippi, Willie Douglas was convicted and sentenced to life imprisonment as a habitual offender for two counts of sale of less than two grams of cocaine. The cocaine was sold to a confidential informant, Ronald Keen, during two controlled purchases that were orchestrated and monitored by law enforcement officers from the Batesville Police Department. The substances bought during these controlled purchases were tested and confirmed to be cocaine by the Mississippi Forensics Laboratory.On appeal, Douglas raised multiple issues, including an illegal sentence, improper indictment, denial of the right to self-representation, bias of the trial judge, and credibility of witnesses, among others. The Supreme Court of Mississippi found all his claims to be without merit. It held that there was no violation of Douglas's constitutional rights and the evidence presented at trial was sufficient to uphold the jury's verdict. The court affirmed the conviction and life sentence. View "Douglas v. State of Mississippi" on Justia Law