Legal Opinion

Southeast Power & Light Co. v. McCarroll

Supreme Court of Arkansas

Decided May 6, 1940No. 4-6015PublishedCited by 3 opinions

1Opinion of the CourtHolt, J.

Appellant seeks to restrain appellee, the Commissioner of Revenues of the state of Arkansas, from collecting an additional income tax from it under the provisions of act 118 of the General Assembly of 1929, p. 573, as amended by act 220 of the Acts of 1931, p. 695.

In its complaint, appellant alleged that it is a foreign corporation organized under the laws of Delaware, hut has complied with the laws of this state, is operating in this state, and has its principal place of business at West Memphis, Arkansas.

It further alleged that it has a branch office in St. Louis, Missouri; that it owns the…

2Cases cited9 opinions

  1. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
  2. New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
  3. Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
  4. DeGanay v. LedererSupreme Court of the United States · 1919
  5. Cheney Bros. Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1916

4 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Cook, Comm. of Revenues v. Ark.-Mo. Power Corp.Supreme Court of Arkansas · 1946
  2. Union Electric Co. v. CoaleSupreme Court of Missouri · 1941
  3. Kentucky Tax Commission v. Fourth Avenue Amusement Co.Court of Appeals of Kentucky (pre-1976) · 1943

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