W. C. Fore, Inc. v. Miss. Dept. of Revenue

After Hurricane Katrina hit the Mississippi Gulf Coast in August 2005, W. C. Fore entered into a contract with Harrison County, Mississippi, to remove the large amount of debris that was left behind. The Mississippi State Tax Commission (MSTC) then assessed a fee of $1.00 per ton of debris removed. Fore appealed the assessment to the MSTC Board of Review, claiming that the fee did not apply to emergency waste removal. The Board of Review upheld the assessment. Fore appealed the Board of Review’s decision to the MSTC Full Commission, which also affirmed the assessment. Fore then appealed to the Harrison County Chancery Court, First Judicial District. The chancery court upheld the assessment, and Fore appealed to the Supreme Court. Finding that the MSTC's and chancery court's findings were supported by substantial evidence and that there was no misapprehension of the law, the Supreme Court affirmed. View "W. C. Fore, Inc. v. Miss. Dept. of Revenue" on Justia Law