Legal Opinion

Thompson v. Chadwick

Supreme Court of Arkansas

Decided March 16, 1953No. 4-9998PublishedCited by 13 opinions

1Opinion of the Court

Ed. F. McFaddin, Justice.

This appeal involves certain provisions of the Gross Receipts Act (Act No. 386 of 1941), as now found in § 84-1901, et seq., Ark. Stats.

Carl F. Parker,1 as Commissioner of Revenues of the State of Arkansas, filed this suit in the Crittenden Chancery Court against the appellee, R. E. Chadwick, doing business as “Buck’s Coffee Shop” in West Memphis. The complaint alleged that John J. Donau owned and operated Buck’s Coffee Shop until April 10,1951, that in such operation he became liable to the State for $487.84 for gross receipt tax which remains unpaid; that Donau sold…

2Cases cited4 opinions

  1. Werbe v. HoltSupreme Court of Arkansas · 1950
  2. Cook, Comm. of Revenues v. Ark.-Mo. Power Corp.Supreme Court of Arkansas · 1946
  3. State v. International Harvester Co.Supreme Court of Arkansas · 1906
  4. Cook, Com. of Revenues v. Southwest Hotels, Inc.Supreme Court of Arkansas · 1948

3Cited by13 opinions

  1. Cooper Realty Investments Inc. v. Arkansas Contractors Licensing BoardSupreme Court of Arkansas · 2003
  2. Smith v. FaubusSupreme Court of Arkansas · 1959
  3. Cooper Clinic, P.A. v. BarnesSupreme Court of Arkansas · 2006
  4. Hartford Insurance Group v. CarterSupreme Court of Arkansas · 1971
  5. Hamilton v. Pan American Southern Corp.Supreme Court of Arkansas · 1964

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