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DIXIE FURNITURE CO. v. RAGLAND

No. 89-45.

776 S.W.2d 357 (1989)

300 Ark. 69

DIXIE FURNITURE COMPANY and Dixie Realty Company, Appellants, v. Charles D. RAGLAND, Revenue Commissioner, Revenue Division Department of Finance and Administration, Appellees.

Supreme Court of Arkansas.

September 25, 1989.

Attorney(s) appearing for the Case

W.G. Dinning, Jr., Helena, for appellants.

Cora L. Gentry, Little Rock, for appellees.

NEWBERN, Justice.

This appeal is from the chancellor's decision that Charles D. Ragland, Revenue Commissioner, properly assessed a penalty upon the appellants, Dixie Furniture Company and Dixie Realty Company, for failure to file quarterly estimated tax returns. The issue is whether the failure to file the estimated tax returns resulted in a "deficiency" upon which a penalty could be assessed even though the basic tax due was paid upon filing an annual return. The...

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