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LAND O'FROST, INC. v. PLEDGER

No. 91-220.

823 S.W.2d 887 (1992)

308 Ark. 208

LAND O'FROST, INC., Appellant, v. James C. PLEDGER, Director of Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

February 3, 1992.

Attorney(s) appearing for the Case

Jimmy W. Mitchell, Little Rock, for appellant.

Rick L. Pruett, Little Rock, for appellee.

HAYS, Justice.

Appellant, Land 0'Frost, Inc., is an Illinois corporation. Appellant brought this suit for a refund of corporate income taxes paid to the State of Arkansas by Land O'Frost Arkansas, Inc., an Arkansas corporation wholly owned by appellant. Land O'Frost Arkansas operated a plant at Searcy and filed corporate tax returns for fiscal years 1983 through 1986. None of the returns reflected income or expenses of the appellant from its Illinois...

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