Legal Opinion
Anderson Trucking Service, Inc. v. Tax Division
Supreme Court of Arkansas
Decided February 22, 1977No. 76-262PublishedCited by 1 opinion
1Opinion of the Court
George Rose Smith, Justice.
This case is so nearly identical with an earlier one that we can greatly simplify this opinion by beginning with a review of the other case. Arco Auto Carriers v. State, 232 Ark. 779, 341 S.W. 2d 15 (1960), appeal dismissed, cert. den., 365 U.S. 770 (1961).
In Arco the State of Arkansas brought suit to collect ad valorem taxes levied upon trucks and related equipment used in the transportation of merchandise through or into Arkansas, in interstate commerce. We assume that in Arco, as in the case at bar, the owners of the trucks had no fixed property in Arkansas and…
2Cases cited4 opinions
- Farrell v. OliverSupreme Court of Arkansas · 1921
- Walsh v. CampbellSupreme Court of Arkansas · 1966
- Arco Auto Carriers, Inc. v. StateSupreme Court of Arkansas · 1960
- Arco Auto Carriers, Inc. v. Arkansas Ex Rel. Bruce Bennett, Attorney GeneralSupreme Court of the United States · 1961