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McCASTLAIN v. OKLAHOMA GAS & ELECTRIC CO.

No. 5-4292.

420 S.W.2d 893 (1967)

243 Ark. 506

Doris McCASTLAIN, Comm. of Revenues, Appellant, v. OKLAHOMA GAS & ELECTRIC CO. et al., Appellees.

Supreme Court of Arkansas.

November 20, 1967.

Attorney(s) appearing for the Case

Lyle Williams, Tom Tanner and Hugh Brown, Little Rock, for appellant.

H. Duane Stratton, Oklahoma City, Okl., John H. Fitzhugh, of Bryan & Fitzhugh, Ft. Smith, Darrell D. Dover, of House, Holmes & Jewell, Little Rock, and Richard L. Arnold, of Arnold & Arnold, Texarkana, for appellees.

FOGLEMAN, Justice.

Appellant made an adjusted assessment against appellee Oklahoma Gas & Electric Company under the Arkansas Compensating Tax Act on the use of certain items claimed to be exempt by the electric company. After paying the tax under protest and exhausting administrative remedies, the company brought suit against appellant seeking to recover the tax with interest. Southwestern Power Company was permitted to intervene, but has actually only asked that...

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