Legal Opinion
Gaddy v. DLM, Inc.
Supreme Court of Arkansas
Decided December 8, 1980No. 80-148PublishedCited by 7 opinions
1Opinion of the Court
John A. Fogleman, Chief Justice.
This case involves the interpretation and construction of the Arkansas Gross Receipts Tax Act of 1941, Act 386 of 1941, as amended, which is digested as Ark. Stat. Ann. § 84-1901 et seq (Repl. 1980). The Commissioner of Revenues, then William D. Gaddy, assessed appellee, DLM, Inc., $30,072.43 as gross receipts tax for the audit period of May 1, 1974 through July 31, 1977. DLM, Inc., is an Oklahoma corporation authorized to do business in Arkansas with its principal office and place of business at Malvern, Arkansas. It is engaged in the sale of dock levelers. A…
2Cases cited9 opinions
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1944
- Wiseman v. Arkansas Utilities CompanySupreme Court of Arkansas · 1935
- Pressed Steel Car Co. v. LyonsIllinois Supreme Court · 1955
- Hervey v. Southern Wooden Box, Inc.Supreme Court of Arkansas · 1972
- Cook, Com. of Revenues v. Southwest Hotels, Inc.Supreme Court of Arkansas · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ragland v. Allen Transformer Co.Supreme Court of Arkansas · 1987
- Holbrook v. Healthport, Inc.Supreme Court of Arkansas · 2014
- Ragland v. Quality School Plan, Inc.Supreme Court of Arkansas · 1983
- Opinion No., Arkansas Attorney General Reports1991
- Opinion No., Arkansas Attorney General Reports1987
2 more not listed; retrieve them via the Exa API.