1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 688 S.W.2d
  5. 688 S.W.2d 301 (1985)
 

RAGLAND v. ALPHA AVIATION, INC.

No. 84-214.

688 S.W.2d 301 (1985)

285 Ark. 182

Charles D. RAGLAND, Commissioner of Revenues, State of Arkansas, Appellant, v. ALPHA AVIATION, INC., and Tom W. and Betty Rogers, Appellee.

Supreme Court of Arkansas.

April 29, 1985.

Attorney(s) appearing for the Case

No brief, for appellant.

No brief, for appellee.

HAYS, Justice.

In this supplemental opinion we address appellee's continued insistence that Ark. Stat.Ann. § 84-4715(a) imposes on the Commissioner of Revenue a duty to issue the final assessment within three years or lose the right to pursue further efforts to collect a deficiency in income tax, an issue which has given us considerable difficulty. Restated, the question is whether the legislature intended by § 84-4715(a) to allow three years in which...

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