Legal Opinion

Ghegan & Ghegan, Inc. v. Barclay

Supreme Court of Arkansas

Decided July 9, 2001No. 01-15Published

1Opinion of the Court

49 S.W.3d 652 (2001)

345 Ark. 514

GHEGAN & GHEGAN, INC., On Behalf of Itself and All Taxpayers Similarly Situated,

v.

Richard A. BARCLAY, Director of the Arkansas Department of Finance and Administration.

No. 01-15.

Supreme Court of Arkansas.

July 9, 2001.

Timothy Davis Fox, PLLC, by Timothy Davis Fox, Little Rock; and Will Bond, Jacksonville, for appellants.

William E. Keadle, Little Rock, for appellee.

RAY THORNTON, Justice.

This is an illegal-exaction case that involves a challenge on equal protection grounds of the constitutionality of portions of the Soft Drink Tax Act ("Act"), which is codified at…

Also in this document: Concurrence; Dissent.

2Cases cited28 opinions

  1. City of New Orleans v. DukesSupreme Court of the United States · 1976
  2. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  3. Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
  4. Frick v. PennsylvaniaSupreme Court of the United States · 1925
  5. Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928

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