Watkins Construction, Inc. v. Mississippi Department of Revenue

Summary

The Court affirmed the chancery court's judgment granting Watkins summary judgment on all issues properly appealed from the Board of Tax Appeals. Because Watkins did not appeal or cross-appeal the unresolved classification issue concerning repairs and installations, that issue was not properly before the chancery court, and the court properly declined to issue prospective tax guidance. The Court also held that the post-judgment motion did not satisfy the requirements for relief under Rules 59 or 60.