Legal Opinion
Superior Bath House v. McCarroll, Comm. of Rev.
Supreme Court of Arkansas
Decided April 1, 1940No. 4-5959PublishedCited by 11 opinions
1Opinion of the CourtGriffin Smith, C. J.
The suit from which this appeal proceeds was one to enjoin the commissioner of revenues from collecting taxes on incomes for 1928 to and including 1938.* 1 A special demurrer was filed on behalf of the commissioner. The complaint was dismissed in respect of taxes for 1936, 1937, and 1938. As to collections sought to be enforced for other years mentioned in the complaint, it was held that by limitation the commissioner had lost his right of action. 2
Appellant’s income is derived from personal services and the use of property on Hot Springs Reservation, in Garland county. 3 It is insisted that…
2Cases cited6 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Buckstaff Bath House Co. v. McKinleySupreme Court of the United States · 1939
- Stanley v. GatesSupreme Court of Arkansas · 1929
- Buckstaff Bath House Company v. McKinley, Commr.Supreme Court of Arkansas · 1939
- State Ex Rel. Attorney General v. New York Life InsuranceSupreme Court of Arkansas · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Foote's Dixie Dandy, Inc. v. McHenrySupreme Court of Arkansas · 1980
- Superior Bath House Co. v. McCarrollSupreme Court of the United States · 1941
- Hollis Company v. McCarroll, CommissionerSupreme Court of Arkansas · 1940
- Terminal Oil Co. v. McCarroll, Comm. of RevenuesSupreme Court of Arkansas · 1941
- Ferguson v. Cook, Comm. of RevenuesSupreme Court of Arkansas · 1949
6 more not listed; retrieve them via the Exa API.