Cook, Comm. of Revenues v. Coca-Cola Bottling

Appellant, Commissioner of Revenues of Arkansas, made an examination of the income tax return of appellee, an Arkansas corporation domiciled at Fort Smith, for the year 1943, and, determining- that the taxpayer had failed to return and pay a sufficient income tax for that year, issued a “deficiency letter,” assessing and demanding payment of the amount of tax which he claimed had not been paid. Within thirty days thereafter appellee brought this action in the chancery court, under authority of the provisions of the first paragraph of § 14055, Pope’s Digest, asking for review of the action of…