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MEDLOCK v. LEATHERS

No. 89-89.

842 S.W.2d 428 (1992)

311 Ark. 175

Daniel L. MEDLOCK, et al., Appellants, v. Timothy J. LEATHERS, Commissioner of Revenues, et al., .... Appellees, City of Fayetteville, Arkansas, Intervenor.

Supreme Court of Arkansas.

November 23, 1992.

Attorney(s) appearing for the Case

Eugene G. Sayer, Little Rock, for appellants.

Larry D. Vaught, Little Rock, for appellees.

KENNETH R. MOURTON, Special Justice.

This case involves the issue whether Arkansas' imposition of a gross receipts tax violates the Equal Protection Clause of the Fourteenth Amendment. We hold that no such violation occurred even though the tax applied to cable television operators and subscribers while remaining silent as to satellite subscribers and operators. The chancellor's order denying and dismissing the equal protection claim is affirmed. A finding of the...

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