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LEATHERS v. JACUZZI, INC.

No. 96-136.

935 S.W.2d 252 (1996)

326 Ark. 857

Timothy J. LEATHERS, Commissioner, Arkansas Department of Finance and Administration, Appellant, v. JACUZZI, INC., Appellee.

Supreme Court of Arkansas.

December 16, 1996.

Attorney(s) appearing for the Case

Joyce Kinkead, Little Rock, for appellant.

James M. Saxton, Barry E. Coplin, Allison Graves, Little Rock, for appellee.

DUDLEY, Justice.

The sole issue in this case is whether Jacuzzi, Inc., and Jacdisc, Inc., its domestic international sales corporation, are entitled to file combined income-tax returns. The Arkansas Department of Finance and Administration policy does not permit combined returns, and the Department did not authorize the corporations to file combined returns. The administrative law judge upheld the Department's actions and ruled that the two corporations could not...

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