Legal Opinion
John B. May Co. v. McCastlain
Supreme Court of Arkansas
Decided April 1, 1968No. 5-4453PublishedCited by 21 opinions
1Opinion of the Court
J. Fred Jones, Justice.
This is an appeal from a declaratory judgment decree of the Pulaski County Chancery Court and involves the interpretation of two sections of the Arkansas Gross Receipts Tax Act (Act 386 of 1941).
On March 18, 1966, John B. May Company, Inc. entered into a construction contract with the Board of Trustees of the University of Arkansas to install air-conditioning equipment and perform other construction work at the University of Arkansas Medical Center in Little Rock, Arkansas. Under a provision in the contract, .the Arkansas Gross Receipts (Sales) Tax of 3% was not added…
2Cases cited8 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- McDonald v. WassonSupreme Court of Arkansas · 1934
- Scurlock v. HendersonSupreme Court of Arkansas · 1954
- Jones v. OldhamSupreme Court of Arkansas · 1913
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Britt v. StateSupreme Court of Arkansas · 1977
- Shinn v. HeathSupreme Court of Arkansas · 1976
- Vandiver v. Washington CountySupreme Court of Arkansas · 1982
- Ragland v. DumasSupreme Court of Arkansas · 1987
- Bishop v. LINKWAY STORES, INC.Supreme Court of Arkansas · 1983
16 more not listed; retrieve them via the Exa API.