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U.S. TOBACCO CO. v. MARTIN

No. 90-76.

801 S.W.2d 256 (1990)

304 Ark. 119

The UNITED STATES TOBACCO COMPANY, Appellant, v. Mahlon MARTIN, Director, Department of Finance and Administration, State of Arkansas, Appellee.

Supreme Court of Arkansas.

December 17, 1990.

Attorney(s) appearing for the Case

Alston Jennings, John R. Tisdale, Thomas Courtway, Little Rock, for appellant.

Phil Raia, Little Rock, for appellee.

HOLT, Chief Justice.

The United States Tobacco Company (Company), a Delaware corporation with its principal place of business in Connecticut, appeals from the trial court's decision to uphold assessments by the State of Arkansas for income taxes, interest, and penalties for tax years 1980 through 1985. The Company contends that the trial court erred in characterizing the Company's activities in Arkansas as beyond the scope...

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