Commissioner of Revenues v. Dillard's, Inc.

Minor W. Millwee, Justice.

Appellee, Dillard’s, Inc., is a. domestic corporation engaged in the operation of a retail mercantile store in the city of Texarkana, Arkansas, which is separated from the city of Texarkana, Texas, by the boundary line between Arkansas and Texas; The instant suit was filed by appellee in the Miller Chancery Court alleging that appellant,. Commissioner of Revenues for the State of Arkansas, was demanding an opportunity to audit appellee’s books in order to levy an assessment and collect gross receipts tax upon merchandise sold by appellee in its Arkansas store and…