1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 732 S.W.2d
  5. 732 S.W.2d 118 (1987)
 

RAGLAND v. DUMAS

No. 86-297.

732 S.W.2d 118 (1987)

292 Ark. 515

Charles D. RAGLAND, Appellant, v. Eddie W. DUMAS, D/B/A Dumas Construction Company, Appellee.

Supreme Court of Arkansas.

June 22, 1987.

Attorney(s) appearing for the Case

Joseph V. Svoboda, Little Rock, for appellant.

Shackleford, Shackleford & Phillips by Teresa M. Wineland, El Dorado, for appellee.

GLAZE, Justice.

This case involves the interpretation and construction of the Arkansas Gross Receipts Act of 1941, as amended. Appellant, the Commissioner of Revenue, seeks to assess a sales tax on certain transactions performed by appellee Eddie Dumas, d/b/a Dumas Construction Company, an oil field contractor who prepares sites for oil drilling operations.

No dispute exists as to the facts and events that led to...

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