Cheney v. Tolliver

356 S.W.2d 636 (1962)

J. Orville CHENEY, Com'r of Revenues, Appellant,

v.

C. E. TOLLIVER, Appellee.

No. 5-2650.

Supreme Court of Arkansas.

April 9, 1962.

Rehearing Denied May 21, 1962.

Lyle Williams, Little Rock, for appellant.

Barrett, Wheatley, Smith & Deacon, Jonesboro, for appellee.

McFADDIN, Justice.

The Commissioner of Revenues of Arkansas[1] charged that C. E. Tolliver owed the State a sizable sum for gross receipts tax on proceeds received from coin-operated music machines. After exhausting administrative remedies, Tolliver filed this proceeding in the Poinsett Chancery Court to cancel the…