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RAGLAND v. GULF OIL CORP.

No. 85-205.

703 S.W.2d 449 (1986)

288 Ark. 182

Charles D. RAGLAND, Commissioner of Revenue, Appellant, v. GULF OIL CORPORATION and Paul Collum Distributor, Appellees.

Supreme Court of Arkansas.

February 10, 1986.

Attorney(s) appearing for the Case

Kelly S. Jennings, Little Rock, for appellant.

Young, Patton & Folsom by Nicholas H. Patton, Texarkana, for appellees.

HAYS, Justice.

The only question on appeal is whether the chancellor erred in "directing a verdict" against the Commissioner of Revenue in this suit to abate a motor fuel tax assessment by the Commissioner against Gulf Oil Corporation and Paul Collum Distributor, Inc.

During the 1970's shortages of diesel fuel prompted Department of Energy regulations affecting the distribution of diesel fuel. To comply with those regulations Gulf Oil Corporation required...

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