GADDY v. DLM, INC.

No. 80-148.

609 S.W.2d 6 (1980)

William D. GADDY, Commissioner of Revenues, State of Arkansas, Appellant, v. DLM, INC., Appellee.

Supreme Court of Arkansas.

December 8, 1980.


Attorney(s) appearing for the Case

James R. Eads, Jr., Joseph V. Svoboda, Timothy J. Leathers, Martha S. Stephenson, Cassandra Wilkins-Slater, Robert J. DeGostin, Jr., by H. Thomas Clark, Jr., Little Rock, for appellant.

Friday, Eldredge & Clark by A. Wyckliff Nisbet, Jr., Little Rock, for appellee.


FOGLEMAN, Chief Justice.

This case involves the interpretation and construction of the Arkansas Gross Receipts Tax Act of 1941, Act 386 of 1941, as amended, which is digested as Ark.Stat.Ann. § 84-1901 et seq. (Repl.1980). The Commissioner of Revenues, then William D. Gaddy, assessed appellee, DLM, Inc., $30,072.43 as gross receipts tax for the audit period of May 1, 1974 through July 31, 1977. DLM, Inc., is an Oklahoma corporation authorized to do business in...

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