LEATHERS v. W.S. COMPTON CO., INC.

No. 93-774.

870 S.W.2d 710 (1994)

316 Ark. 10

Timothy J. LEATHERS, Commissioner of Revenue for the State of Arkansas, Appellant, v. W.S. COMPTON CO., INC., et al., Appellees.

Supreme Court of Arkansas.

February 14, 1994.


Attorney(s) appearing for the Case

Karen W. Hathaway, Little Rock, for appellant.

Walter Skelton, Charles J. Buchan, Little Rock, for appellees.


NEWBERN, Justice.

The issue in this appeal is whether the Chancellor erred in enjoining the Commissioner of Revenue, who is the appellant, from releasing information about the cigarette "stamp deputy allowance." Cigarette wholesalers place tax stamps on packages of cigarettes before they are sold to retailers. In return, they receive a commission, known as the "stamp deputy allowance," from the Revenue Department. The McLane Company, Inc., a wholesale company operating...

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