Legal Opinion
Leathers v. Active Realty, Inc.
Supreme Court of Arkansas
Decided May 31, 1994No. 93-1359Published
1Opinion of the Court
876 S.W.2d 583 (1994)
317 Ark. 214
Timothy J. LEATHERS, Commissioner of Revenue, Arkansas Department of Finance and Administration, Appellant,
v.
ACTIVE REALTY, INC., Appellee.
No. 93-1359.
Supreme Court of Arkansas.
May 31, 1994.
Mark Alan Mayfield, Little Rock, for appellant.
Bruan J. Reis, Charles R. Zierke, Hot Springs, for appellee.
CORBIN, Justice.
Appellant, the Arkansas Department of Finance and Administration, appeals a Garland Chancery Court decision which found appellee, Active Realty, Inc., exempt from the Arkansas gross receipts tax as imposed by Ark.Code Ann. § 26-52-301(3)(B) (Supp.…
Also in this document: Dissent.
2Cases cited7 opinions
- Fox v. Windemere Hotel Apartment Co.California Court of Appeal · 1916
- Hall v. Zoning Board of AppealsMassachusetts Appeals Court · 1990
- Leathers v. Active Realty, Inc.Supreme Court of Arkansas · 1994
- Leathers v. A & B Dirt Movers, Inc.Supreme Court of Arkansas · 1992
- Selvetti v. Building Inspector of RevereMassachusetts Supreme Judicial Court · 1968
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