Legal Opinion
Ragland v. K-Mart Corp.
Supreme Court of Arkansas
Decided November 23, 1981No. 81-136PublishedCited by 17 opinions
1Opinion of the Court
Richard B. Adkisson, Chief Justice.
Appellee, K-Mart, is a retail discount chain operating seven stores in Arkansas. Appellant conducted a use and sales tax audit of K-Mart for the period of April 1,1974, through December 31,1977. This audit resulted in the assessment of a use tax deficiency of $17,280.13 and a sales tax deficiency of $55,475.89. Each sum includes interst and 10% penalty. K-Mart paid the assessed sums under protest and filed suit for refund under the procedure permitted by Ark. Stat. Ann. § 84-4721 (Repl. 1980).
This appeal is from a Pulaski County Chancery Court decree…
2Cases cited6 opinions
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Friedman's Exp., Inc. v. Mirror Transp. Co.Court of Appeals for the Third Circuit · 1948
- S. H. & J. Drilling Corp. v. QuallsSupreme Court of Arkansas · 1980
- Cook, Comm. of Revenues v. Sears-Roebuck Co.Supreme Court of Arkansas · 1947
- Continental Life Insurance v. MahoneySupreme Court of Arkansas · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
- Sears, Roebuck & Co. v. WoodsTennessee Supreme Court · 1986
- In Re the Appeal of K-Mart Corp.Supreme Court of Kansas · 1985
12 more not listed; retrieve them via the Exa API.