Citation Codes Equivalent Citations citation codes Docket Number No. 51096. Attorney(S) Taylor, Whitwell Goeldner, Christian T. Goeldner, Southaven, for James H. Haddock, Joe D. Gallaspy, William N. Lovelady, Jr., Jackson, for See more information ... Smart Summary Please sign up to generate summary. IMPERIAL HEATING AIR CONDITIONING, INC. and David C. Moore v. MISSISSIPPI STATE TAX COMMISSION AFFIRMED. COFER, J., took no part.