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3 results for “Mississippi Department of Revenue”

Case Title Lower Court Docketed Status Tags Question Presented
24-1024 Clarence Cocroft, et al. v. Chris Graham, Commissioner, Mississippi Department of Revenue, et al. Fifth Circuit 2025-03-25 Denied central-hudson commercial-speech constitutional-law first-amendment regulatory-speech state-law Is Central Hudson's first prong a constitutional 'on/off' switch for evaluating commercial speech legality, or a flexible factor?
24A716 Clarence Cocroft, et al. v. Chris Graham, in His Official Capacity as the Commissioner of the Mississippi Department of Revenue, et al. Fifth Circuit 2025-01-21 Presumed Complete advertising-ban central-hudson commercial-speech federal-preemption first-amendment medical-marijuana Whether the First Amendment permits a state to impose a categorical ban on commercial speech by state-licensed medical marijuana businesses based sole…
18-1485 Michael Kansler, et ux. v. Mississippi Department of Revenue Mississippi 2019-05-29 Denied commerce-clause double-taxation due-process income-tax internal-consistency internal-consistency-test interstate-commerce residency state-tax-law state-taxation statute-of-limitations tax-statute-of-limitations Whether Mississippi's income tax refund statute of limitation is immune from Commerce Clause scrutiny under Complete Auto Transit and the internal con…