Cook, Commissioner of Revenues v. Ayers

MiNor W. Millwee, Justice.

Appellees, W. J. Ayers and Miss B. G. Puller, filed separate suits in chancery court in August, 1945, to enjoin appellant, Commissioner of Revenues of Arkansas, from collecting state income taxes, penalties and interest which the commissioner assessed against them for the years 1941, 1942 and 1943. Appellees alleged they were residents and citizens of the State of Tennessee and had never resided in this state; that they did not own property in Arkansas, and did not derive any income from property owned or from any business, trade or occupation carried on by them in…