COMMISSIONER OF REVENUES v. PACIFIC FRUIT EXP. CO.

No. 5-1072.

296 S.W.2d 676 (1956)

COMMISSIONER OF REVENUES, J. Orville Cheney, Appellant, v. PACIFIC FRUIT EXPRESS CO, a Corporation, Appellee.

Supreme Court of Arkansas.

Rehearing Denied January 14, 1957.


Attorney(s) appearing for the Case

Herrn Northcutt, Little Rock, for appellant.

Barrett, Whcatley, Smith & Deacon, Jonesboro, for appellee.


HOLT, Justice.

In this action appellant sought to collect from appellee an income tax in the amount of $2,842.75. From a decree holding, in effect, that appellee was not subject to the tax comes this appeal. The facts were stipulated and were not in dispute. Appellee was organized under the laws of Utah and is located, with its principal place of business, in California; it owns refrigerator cars which it leases to various railroads throughout the United States; and...

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