Legal Opinion

Cook, Comm. of Revenues v. Sears-Roebuck Co.

Supreme Court of Arkansas

Decided November 17, 1947No. 4-8253PublishedCited by 13 opinions

1Opinion of the Court

Ed. F. McFaddin, Justice.

In this appeal two questions are presented: first, whether the Arkansas G-ross Receipts Tax (as levied by Act 386 of 1941) is applicable to the transactions described in the stipulations in this case; and, second, whether appellee Sears-Roebuck & Company is prevented, by its conduct, from obtaining an answer to the first question. We decide only the second question; that is, we hold that Sears-Roebuck & Company, by its conduct, is prevented from obtaining an answer to the first question as above stated.

Otho A. Cook (hereinafter referred to as “appellant”) is, and was…

2Cases cited12 opinions

  1. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
  2. Richardson Lubricating Co. v. KinneyIllinois Supreme Court · 1929
  3. Wiseman v. PhillipsSupreme Court of Arkansas · 1935
  4. Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
  5. McLeod, Comm. of Revenues v. J. E. Dilworth Co.Supreme Court of Arkansas · 1943

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3Cited by13 opinions

  1. Ragland v. K-Mart Corp.Supreme Court of Arkansas · 1981
  2. Arkansas Department of Finance and Administration v. Trotter Ford, Inc. And Trotter Auto, Inc., D/B/A Trotter ToyotaSupreme Court of Arkansas · 2024
  3. Little Rock Municipal Airport Commission v. Arkansas Valley Compress & Warehouse Co.Supreme Court of Arkansas · 1955
  4. HOTELS.COM, L.P. HOTWIRE, INC. TRIP NETWORK, INC. (D/B/A CHEAPTICKETS.COM) EXPEDIA, INC. INTERNETWORK PUBLISHING CORP. (D/B/A LODGING.COM) ORBITZ, LLC PRICELINE.COM INCORPORATED (N/K/A BOOKING HOLDINGS, INC.) PRICELINE.COM, LLC TRAVELOCITY.COM, L.P. (N/K/A TVL LP) TRAVELWEB, LLC AND SITE59.COM, LLC v. PINE BLUFF ADVERTISING AND PROMOTION COMMISSION, JEFFERSON COUNTY, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED CITY OF NORTH LITTLE ROCk, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED And the STATE OF ARKANSASSupreme Court of Arkansas · 2024
  5. HOTELS.COM, L.P. HOTWIRE, INC. TRIP NETWORK, INC. (D/B/A CHEAPTICKETS.COM) EXPEDIA, INC. INTERNETWORK PUBLISHING CORP. (D/B/A LODGING.COM) ORBITZ, LLC PRICELINE.COM INCORPORATED (N/K/A BOOKING HOLDINGS, INC.) PRICELINE.COM, LLC TRAVELOCITY.COM, L.P. (N/K/A TVL LP) TRAVELWEB, LLC AND SITE59.COM, LLC v. PINE BLUFF ADVERTISING AND PROMOTION COMMISSION, JEFFERSON COUNTY, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED CITY OF NORTH LITTLE ROCk, ARKANSAS, AND ALL OTHERS SIMILARLY SITUATED And the STATE OF ARKANSASSupreme Court of Arkansas · 2024

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