United States Tobacco Co. v. Martin

Jack Holt, Jr., Chief Justice.

The United States Tobacco Company (Company), a Delaware corporation with its principal place of business in Connecticut, appeals from the trial court’s decision to uphold assessments by the State of Arkansas for income taxes, interest, and penalties for tax years 1980 through 1985. The Company contends that the trial court erred in characterizing the Company’s activities in Arkansas as beyond the scope of “solicitation” of orders, and thus subject to state tax, and that it rendered findings of fact which were clearly erroneous and unsupported by evidence in the…