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ROSS v. MARTIN

No. 86-1338.

800 F.2d 808 (1986)

Gary E. ROSS and Kay Ross, Appellants, v. Mahlon MARTIN, Director of the Department of Finance & Administration of the State of Arkansas, in his official capacity, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 15, 1986.

Attorney(s) appearing for the Case

John Wesley Hall, Jr., Little Rock, Ark., for appellants.

Joseph V. Svoboda, Little Rock, Ark., for appellee.

Before McMILLIAN, ARNOLD and BOWMAN, Circuit Judges.

ARNOLD, Circuit Judge.

Gary E. and Kay Ross appeal from an order of the District Court1 granting summary judgment in favor of Mahlon Martin, Director of the Department of Finance and Administration of the State of Arkansas (DFA), and rejecting the Rosses' challenge to the constitutionality of the Arkansas Tax Procedure Act, Ark.Stat.Ann. §§ 84-4701-4744 (Repl.1980 & Supp.1985). Because we agree that the Act, both on its face...

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