Recent Appellate Case Addresses Undue Influence

Estate Administration, Estate and Trust Controversy, Estate Planning

Estate disputes often rest on a fragile balance between testamentary intent and certain legal safeguards that protect vulnerable testators from improper third-party influence[1]. A recent decision[2] by the Mississippi Court of Appeals highlights this delicate balance and provides commentary on Mississippi’s treatment of undue influence, the role of witness credibility, and the evidentiary burdens faced…
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Mississippi Court Affirms MDOR Tax Assessments in Ha v. Graham: The Importance of Recordkeeping and the Presumption of Correctness

Cases, State and Local Tax, Tax Controversy

When the Mississippi Department of Revenue (“MDOR”) conducts an audit, one can be surprised by how much discretion MDOR has in reconstructing sales and assessing liability. A recent decision from the Mississippi Court of Appeals, Ha v. Graham, 2025 WL 2397562 (Miss. Ct. App. Aug. 19, 2025), highlights the risks of failing to maintain adequate…
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