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Wayne County School District v. Herb Frierson, Commissioner, Mississippi Department of Revenue

Paid petition · Supreme Court of Mississippi, No. 2015-SA-01363-SCT · judgment March 16, 2017

Certiorari denied · January 22, 2018
Pre-decision estimate: 1% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

Whether a State statute interpreted by the State’s highest court as vesting in the State’s tax administrative agency the arbitrary and unrestricted discretion to determine how much, if any, monetary interest is owed to a taxpayer on a tax overpayment is unconstitutional because it is in violation of (i) the Takings Clause of the Fifth Amendment made applicable to the States by the Fourteenth Amendment, (ii) the Due Process Clause of the Fourteenth Amendment, and/or (iii) the Equal Protection Clause of the Fourteenth Amendment.

Counsel of record

For petitioner
Glenn Gates Taylor
Copeland, Cook, Taylor & Bush, P.A.

For respondent
James Lloyd Powell
Mississippi Department of Revenue

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Jan 22 2018
    Petition DENIED.
  2. Jan 03 2018
    DISTRIBUTED for Conference of 1/19/2018.
  3. Dec 21 2017
    Waiver of right of respondent Mississippi Department of Revenue to respond filed.
  4. Dec 20 2017
    Motion to extend the time to file a response is granted and the time is extended to and including February 7, 2018
  5. Dec 14 2017
    Motion to extend the time to file a response from January 8, 2018 to February 7, 2018, submitted to The Clerk.
  6. Nov 15 2017
    Petition for a writ of certiorari filed. (Response due January 8, 2018)