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COMMISSIONER OF REVENUES v. TRANSCONTINENTAL BUS SYS., INC.

No. 5-1257.

301 S.W.2d 569 (1957)

COMMISSIONER OF REVENUES, J. Orville Cheney, Appellant, v. TRANSCONTINENTAL BUS SYSTEM, Inc., et al., Appellees.

Supreme Court of Arkansas.

May 6, 1957.

Attorney(s) appearing for the Case

Herrn Northcutt, Little Rock, for appellant.

Bailey, Warren & Bullion, by Bruce T. Bullion, Little Rock, for appellees.

MILLWEE, Justice.

This appeal involves separate suits by two interstate passenger bus companies to recover income tax payments made under protest in compliance with deficiency assessments by the Arkansas Revenue Department based on the statutory formula prescribed in such cases. The cases were consolidated and the Commissioner of Revenues has appealed from a decree granting the relief prayed.

Appellees, Continental Southern Lines, Inc. and Transcontinental...

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