GENERAL BOX COMPANY v. SCURLOCK

No. 5-508.

272 S.W.2d 678 (1954)

GENERAL BOX COMPANY, Appellant, v. Vance SCURLOCK, Commissioner of Revenues, Appullee.

Supreme Court of Arkansas.

November 22, 1954.


Attorney(s) appearing for the Case

Moore, Burrow, Chowning & Mitchell and W. P. Hamilton, Jr., Little Rock, for appellant.

O. T. Ward, Little Rock, for appellee.


GEORGE ROSE SMITH, Justice.

This is a suit brought by the appellant to recover state income taxes, paid under protest, for the years 1950 and 1951. The taxpayer does business both within and without the State of Arkansas; this dispute centers upon the method that is to be used in determining the company's taxable Arkansas income. The appellant contends that its local profits are correctly reflected by its accounting system. So computed, the tax for 1950 would be ...

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