Legal Opinion
Commr. of Revenues v. Pacific Fruit Express Co.
Supreme Court of Arkansas
Decided December 3, 1956No. 5-1072PublishedCited by 5 opinions
1Opinion of the Court
J. Seaborn Holt, Associate Justice.
In this action appellant sought to collect from appellee an income tax in the amount of $2,842.75. From a decree holding, in effect, that appellee was not subject to the tax comes this appeal. The facts were stipulated and were not in dispute. Appellee was organized under the laws of Utah and is located, with its principal place of business, in California; it owns refrigerator cars which it leases to various railroads throughout the United States; and some of its leased cars, on which appellee paid acl valor-em tax, moved interstate coming through Arkansas…
2Cases cited2 opinions
- Stanley v. GatesSupreme Court of Arkansas · 1929
- McLeod, Comm'r of Rev. v. Memphis Nat. Gas Co.Supreme Court of Arkansas · 1944
3Cited by5 opinions
- American Refrigerator Transit Co. v. State Tax CommissionOregon Supreme Court · 1964
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Oklahoma Tax Commission v. American Refrigerator Transit Co.Supreme Court of Oklahoma · 1959
- American Refrigerator Transit Co. v. State Tax CommissionOregon Tax Court · 1963
- STATE DEPT. OF REV. v. Union Tank Car Co.Court of Civil Appeals of Alabama · 2007