On october 6 2005 and november 15 2005 the mississippi state tax commission filed notices of tax lien in the chancery court of lee county for the years 1997 through 2004 3 on petition of the administratrix of daviss estate the chancery court declared the estate to be insolvent approved the sale of all assets and initiated probate . United states supreme court united states v mississippi tax commn1973 no 72 350 argued march 19 1973 decided june 4 1973 the united states brought this action contesting the validity of appellee tax commissions regulation requiring out of state liquor distillers and suppliers to collect and remit to the commission a wholesale markup on liquor sold to military officers clubs and . That trend continued in esso standard oil co v evans 345 us 495 73 sct 800 97 led 1174 where the court upheld the validity of a state privilege tax on esso occasioned by its storage of gasoline owned by the united states even though it was shown that the united states had contractual obligated itself to reimburse the contractor . The tax commission would distinguish first agricultural nat bank on the ground that because the immunity of the national bank from state taxation in all but a few closely defined areas was conferred by statute c 267 42 stat 1499 as amended 12 usc 548 the court did not decide the constitutional question of whether today national . Us v state tax commission of mississippi us supreme court transcript of record with supporting pleadings by erwin n griswold available in trade paperback on powellscom also read synopsis andthe making of modern law us supreme court records and briefs 1832 1978 contains the worlds most