Christopher G. Morris, State Tax Comm’r. v. Heartwood Forestland Fund, et al.

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The State Tax Commissioner appeals from the circuit court's order affirming the decision of the Office of Tax Appeals finding that respondents, which had been assessed for business franchise tax, were exempt from paying back tax because they were involved in agriculture and farming, which is not subject to business franchise tax. The Tax Commissioner seeks a reversal and the reimposition of the delinquent business franchise taxes.