Legal Opinion
Walther v. FLIS Enters., Inc.
Supreme Court of Arkansas
Decided March 1, 2018No. CV–17–240PublishedCited by 29 opinions
1Opinion of the CourtRhonda K. Wood, Associate Justice
Larry Walther, as the Director of the Arkansas Department of Finance and Administration (DFA), appeals the circuit court's order granting FLIS Enterprises, Inc.'s (Burger King) motion for summary *266judgment in an action seeking relief from a tax assessment pursuant to Arkansas Code Annotated section 26-18-406 (Supp. 2017). DFA argues the circuit court erroneously construed the relevant statutes and promulgated rules to find that Burger King was only required to pay taxes on the wholesale value of the food ingredients removed from stock as opposed to the retail value of the meals. We hold the…
2Cases cited15 opinions
- Pitcock v. StateSupreme Court of Arkansas · 1909
- THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ARKANSAS v. MATTHEW ANDREWSSupreme Court of Arkansas · 2018
- Ozark Gas Pipeline Corp. v. Arkansas Public Service CommissionSupreme Court of Arkansas · 2000
- Arkansas Lottery Commission v. Alpha MarketingSupreme Court of Arkansas · 2012
- Koonce v. MitchellSupreme Court of Arkansas · 2000
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Calvin Perry and Marcus Atkins v. Dexter Payne, Director, Arkansas Division of CorrectionSupreme Court of Arkansas · 2022
- Ark. Oil & Gas Comm'n v. HurdSupreme Court of Arkansas · 2018
- Robert Steinbuch v. University of ArkansasSupreme Court of Arkansas · 2019
- Christopher H. Harris v. Asa Hutchinson, Individually and in His Official Capacity as Governor of the State of Arkansas; And Patrick Fisk, Individually and in His Official CapacitySupreme Court of Arkansas · 2020
- Douglas Companies, Inc.; Merritt Wholesale Distributors, Inc.; Merchants Wholesale Distributors, Inc.; Imperial Trading Co., LLC; Harrison Grocer, Inc., Dba Pippin Wholesale Co.; Harrison Co., LLC; And Glidewell Distributing Co. v. Larry Walther, Director, Arkansas Department of Finance and AdministrationSupreme Court of Arkansas · 2020
24 more not listed; retrieve them via the Exa API.