Legal Opinion
McLeod, Comm. of Revenues v. J. E. Dilworth Co.
Supreme Court of Arkansas
Decided April 26, 1943No. 4-6973, 4-6974 consolidatedPublishedCited by 28 opinions
1Opinion of the CourtMcFaddin, J.
These cases involve the retail sales tax law (Act 154 of 1937) and the gross receipts tax law (Act 386 of 1941).
Appellee, J. E. Dilworth Company, is a corporation organized under the laws of Tennessee, with its home office and place of business in Memphis, Tennessee. It is not qualified to do business in Arkansas, and has no sales office, branch plant, or other place of business in this state. Orders for its machinery and mill supplies are procured in Arkansas by two traveling representatives (both domiciléd in Memphis). The orders are subject to the approval of the home office. When the…
2Cases cited6 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Crenshaw v. ArkansasSupreme Court of the United States · 1913
- Felt & Tarrant Manufacturing Co. v. GallagherSupreme Court of the United States · 1939
- Nelson v. Montgomery Ward & Co.Supreme Court of the United States · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Clemmons v. Office of Child Support EnforcementSupreme Court of Arkansas · 2001
- Winston v. Personal Finance Co. of Pine Bluff, Inc.Supreme Court of Arkansas · 1952
- Green v. StateSupreme Court of Arkansas · 2000
- Eugene Theatre Co. v. City of EugeneOregon Supreme Court · 1952
23 more not listed; retrieve them via the Exa API.