Legal Opinion

Fort Smith Lumber Co. v. Arkansas Ex Rel. Arbuckle

Supreme Court of the United States

Decided March 1, 1920No. 394PublishedCited by 60 opinions

ERROR TO THE SUPREME .COURT OF THE STATE OF ARKANSAS. The case is stated in the opinion.

1Opinion of the Court

Mil Justice Holmes

delivered the opinion of the court.

This is a suit by the State of Arkansas against the plaintiff in error, a corporation of the State, to recover back taxes alleged to be due upon a proper valuation of its capital stock. The corporation owned stock in two other corporations of the State each of which paid full taxes and it contended that it was entitled to omit the value of such stock from the valuation of its own. This omission is the matter in dispute.. The corporation defends on the ground that individuals are not taxed for such stock or subject to suit for back taxes,…

2Cases cited5 opinions

  1. Davidson v. New OrleansSupreme Court of the United States · 1878
  2. Quong Wing v. KirkendallSupreme Court of the United States · 1912
  3. St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
  4. Tennessee v. WhitworthSupreme Court of the United States · 1886
  5. New York State v. BarkerSupreme Court of the United States · 1900

3Cited by60 opinions

  1. State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
  2. Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
  3. Thorpe v. MahinIllinois Supreme Court · 1969
  4. Carley & Hamilton, Inc. v. Snook Chief of the Division of Motor VehiclesSupreme Court of the United States · 1930
  5. Diefendorf v. GalletIdaho Supreme Court · 1932

55 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API