Moses v. McLeod, Comm. of Revenues

This is a controversy between appellants, as executors of the estate of the late Harvey C. Couch, and appellee, Commissioner of Revenues for the state of Arkansas, as to the correct amount of the estate tax due the state under the provisions of the “Estate Tax Law,” same being Act 136 of 1941. Mr. Couch died subsequent to the effective date of said act. Appellants contend that they have paid to appellee all the estate tax due to the state, which appellee admits, if appellants’ construction of said act is correct. On the other hand appellee contends that there is still due and unpaid on…