Citation Codes Equivalent Citations citation codes Docket Number No. 51932. Advocates James W. Amos, Olive Branch, for Joel P. Walker, Jr., James E. Woods, Hernando, for See more information ... Smart Summary Please sign up to generate summary. OPINION W.H. HOPPER AND ASSOCIATES, INC., et al. v. C.E. McELROY, Tax Assessor, et al. Affirmed. SMITH and ROBERTSON, P. JJ., and WALKER and BOWLING, JJ., concur. SUGG and COFER, JJ., take no part.