Legal Opinion
Jim Hudson, in His Official Capacity as Secretary, Arkansas Department of Finance and Administration v. United States Beef Corporation
Supreme Court of Arkansas
Decided April 16, 2026Published
1Opinion of the Court
Cite as
2026 Ark. 63
SUPREME COURT OF ARKANSAS No. CV-25-395 Opinion Delivered: April 16, 2026 JIM HUDSON, IN HIS OFFICIAL CAPACITY AS SECRETARY, APPEAL FROM THE PULASKI ARKANSAS DEPARTMENT OF COUNTY CIRCUIT COURT, FINANCE AND ADMINISTRATION FOURTEENTH DIVISION APPELLANT [NO. 60CV-22-2158] V. HONORABLE SHAWN J. JOHNSON, JUDGE UNITED STATES BEEF AFFIRMED. CORPORATION APPELLEE SHAWN A. WOMACK, Associate Justice This tax appeal turns on a narrow question under Arkansas’s pre-2026 version of the Uniform Division of Income for Tax Purposes Act (UDITPA): whether the gain US Beef realized from selling…
2Cases cited7 opinions
- Pledger v. Getty Oil Exploration Co.Supreme Court of Arkansas · 1992
- American Honda Motor Co., Inc. v. Larry Walther, Director, Arkansas Department of Finance and AdministrationSupreme Court of Arkansas · 2020
- Harris Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2013
- Jim Beam Brands Co. v. Franchise Tax BoardCalifornia Court of Appeal · 2005
- Michael W. Gates and Susan J. Gates v. Jim Hudson, Secretary, Department of Finance and Administration of the State of ArkansasSupreme Court of Arkansas · 2025
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