Legal Opinion
Cheney v. Tolliver
Supreme Court of Arkansas
Decided April 9, 1962No. 5-2650PublishedCited by 10 opinions
1Opinion of the Court
Ed. F. McFaddin, Associate Justice.
The Commissioner of Revenues of Arkansas1 charged that C. E. Tolliver owed the State a sizeable sum for gross receipts tax on proceeds received from coin-operated music machines. After exhausting administrative remedies, Tolliver filed this proceeding in the Poinsett Chancery Court to cancel the Certificate of Indebtedness filed against him by the Commissioner of Revenues in Poinsett County. Yenue and jurisdiction are not questioned. See Fish v. McLeod, 206 Ark. 142, 174 S. W. 2d 236. The Chancellor delivered a written opinion which we copy in extenso…
2Cases cited3 opinions
- Wiseman v. Arkansas Utilities CompanySupreme Court of Arkansas · 1935
- Brown v. CheneySupreme Court of Arkansas · 1961
- Fish v. McLeod, Commissioner of RevenuesSupreme Court of Arkansas · 1943
3Cited by10 opinions
- Miller v. Amusement Enterprises, Inc.Court of Appeals for the Fifth Circuit · 1968
- United States Jaycees v. McClureSupreme Court of Minnesota · 1981
- Pledger v. Grapevine, Inc.Supreme Court of Arkansas · 1990
- Extendicare, Inc. v. State of Kansas Coordinating Council for Health PlanningSupreme Court of Kansas · 1975
- Heath v. El Dorado Golf & Country ClubSupreme Court of Arkansas · 1975
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