Legal Opinion

Michael W. Gates and Susan J. Gates v. Jim Hudson, Secretary, Department of Finance and Administration of the State of Arkansas

Supreme Court of Arkansas

Decided April 24, 2025PublishedCited by 6 opinions

1Opinion of the Court

Cite as

2025 Ark. 48

SUPREME COURT OF ARKANSAS No. CV-24-558 Opinion Delivered: April 24, 2025 MICHAEL W. GATES AND SUSAN J. GATES APPEAL FROM THE GARLAND APPELLANTS COUNTY CIRCUIT COURT [NO. 26CV-21-100] V. HONORABLE GARY M. ARNOLD, JUDGE JIM HUDSON, SECRETARY, AFFIRMED. DEPARTMENT OF FINANCE AND ADMINISTRATION OF THE STATE OF ARKANSAS APPELLEE NICHOLAS J. BRONNI, Associate Justice This case is about what Michael and Susan Gates owe in taxes. It started with the Gateses’ failure to file individual or corporate tax returns between 2012 and 2017. Mr. Gates eventually pled no contest to one count…

2Cases cited50 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Adler v. Wal-Mart Stores, Inc.Court of Appeals for the Tenth Circuit · 1998
  3. Eastman Kodak Co. v. Image Technical Services, Inc.Supreme Court of the United States · 1992
  4. Keenan v. AllanCourt of Appeals for the Ninth Circuit · 1996
  5. Barry Richards, Karen Richards, Roland Pepin v. Combined Insurance Company of America and Credit Life Insurance Company of OhioCourt of Appeals for the Seventh Circuit · 1995

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3Cited by6 opinions

  1. Tommy Land,in His Capacity as Commissioner of State Lands for the State of Arkansas v. Bas, LLC; Parcel Strategies, LLC; And Banyan Capital Investments, LLCSupreme Court of Arkansas · 2025
  2. Anthony Williamson v. Theodore Brown, Director, Arkansas State Crime LaboratorySupreme Court of Arkansas · 2026
  3. Jim Hudson, in His Official Capacity as Secretary, Arkansas Department of Finance and Administration v. United States Beef CorporationSupreme Court of Arkansas · 2026
  4. LINDA DRIVER; AND BETHEL TEMPLE PENTECOSTAL CHURCH, INC. v. HOLY TRINITY CHURCH OF GOD IN CHRIST, FORMERLY KNOWN AS EAST END CHURCH OF GOD IN CHRISTCourt of Appeals of Arkansas · 2025
  5. Rebecca Nichols v. James Swindoll and Chuck GibsonSupreme Court of Arkansas · 2026

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