Leathers v. Warmark

DONALD L. Corbin, Justice.

This case involves the border-city icexemption e. residents of Texarkana, Arkansas. Appellant Tim Leathers, Commissioner of Revenue and Deputy-Director of the Arkansas Department of Finance and Administration (DFA), appeals the Miller County Chancery Court’s judgment that Appellees Ed and Jane Warmack were exempt from state income taxes for the years 1992, 1993, and 1994. DFA’s sole point for reversal is that the chancellor erred in finding that the Warmacks were residents of Texarkana during the period in question. Our resolution of this appeal requires us to…