Legal Opinion
Morley, Comm'r of Revenues v. Remmel
Supreme Court of Arkansas
Decided June 6, 1949No. 4-8947PublishedCited by 17 opinions
1Opinion of the Court
The issue in this case is whether or not Act 234 of the Acts of the 1949 session of the General Assembly increased the rate of income taxes by eliminating income taxes paid the United States Government as an allowable deduction in computing the income taxes due the State. If it did so, it was done in violation of 2 of Amendment 19 to the Constitution and is invalid for that reason.
Amendment No. 19 was not initiated by the people under the I. and R. amendment to the Constitution, but was proposed by the General Assembly at its regular 1933 session, and was approved at the ensuing general…
2Cases cited6 opinions
- People v. WeaverSupreme Court of the United States · 1880
- Stanley v. GatesSupreme Court of Arkansas · 1929
- State Ex Rel. Attorney General v. IrbySupreme Court of Arkansas · 1935
- Ellison v. OliverSupreme Court of Arkansas · 1921
- Cook, Comm'r of Revenues v. Walters Dry GoodsSupreme Court of Arkansas · 1947
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3Cited by17 opinions
- ACW, INC. v. WeissSupreme Court of Arkansas · 1997
- Campbell v. StateSupreme Court of Arkansas · 1989
- Keyes v. CHAMBERSOregon Supreme Court · 1957
- City of St. Mary's v. St. Mary's Native Corp.Alaska Supreme Court · 2000
- Warren Realty Co. v. Department of RevenueAppellate Court of Illinois · 1978
12 more not listed; retrieve them via the Exa API.