Cheney v. East Texas Motor Freight, Inc.

Ed. F. MoFaddin, Associate Justice.

The ultimate question presented on this appeal is whether the appellee is liable for additional State income, taxes as claimed by the appellant.

Appellee East Texas Motor Freight, Inc. (hereinafter called “East Texas”) is a Texas corporation engaged in interstate and intrastate transportation of property as a common carrier. It operates partly within and partly without Arkansas, and is duly certificated by the Interstate Commerce Commission and the Arkansas Commerce Commission, and is subject to the regulation of both agencies. At all times herein involved…