1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 512 S.W.2d
  5. 512 S.W.2d 542 (1974)
 

COLLINS v. SKELTON

No. 74-90.

512 S.W.2d 542 (1974)

James G. COLLINS et ux., Appellants, v. Walter SKELTON, Assistant Director of Revenues, Appellee.

Supreme Court of Arkansas.

Rehearing Denied September 9, 1974.

Attorney(s) appearing for the Case

Hubbard, Patton, Peek, Haltom & Roberts by William B. Roberts, Texarkana, Tex., Smith, Williams, Friday, Eldredge & Clark by Byron M. Eiseman, Jr., and Lewis H. Mathis, Little Rock, for appellants.

Walter Skelton, Karl D. Glass, Terry H. Little, John F. Gautney and Harlin Ray Hodnett, Little Rock, for appellee.

GEORGE ROSE SMITH, Justice.

The appellants, residents of Texarkana, Arkansas, in filing their 1971 joint state income tax return, omitted three items of income derived from sources in Texas. The appellee's predecessor in office considered the omitted items to be taxable and assessed a deficiency of $917.47. The taxpayers, pursuant to Ark. Stat.Ann. § 84-2038 (Repl.1960), petitioned for a judicial review of the deficiency...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases