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CHENEY v. MURPHY CORPORATION

No. 5-2576.

353 S.W.2d 188 (1962)

J. Orville CHENEY, Commissioner of Revenues for the State of Arkansas, Appellant, v. MURPHY CORPORATION, Appellee.

Supreme Court of Arkansas.

January 29, 1962.

Attorney(s) appearing for the Case

Herrn Northcutt, Little Rock, for appellant.

Crumpler & O'Connor and Jerry W. Watkins, El Dorado, for appellee.

JOHNSON, Justice.

This case arises out of a dispute over the existence of a State Income Tax deficiency. The dispute concerns a disagreement in the interpretation of the meaning of the words "on or after the passage of this Act" as they appear in Act 147 of 1957.

The litigation began in 1961 following a notice of deficiency which appellant, Commissioner of Revenues, forwarded to appellee, Murphy Corporation, on January 18, 1961.

The notice of deficiency...

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