State Tax Commission v. Eagle Picher Mining & Smelting Co.

I add my dissent to that of Mr. Justice PHELPS. I dissent on the following grounds:

The majority opinion 1) disregards res judicata and our statutes; 2) is guilty of judicial legislation; 3) condones double taxation; 4) ignores stare decisis re: “Development” costs.

I will use the terms, “court” in referring to the majority opinion; the “state”.in referring to appellant; the “company” in referring to the appellee.

Res Judicata and Judicial Legislation.

The following sections of 1939 A.C.A. are pertinent: •

Sections 73-106 empowers the tax commission to assess producing mines.

Section 73-202…