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LITTLE ROCK CLEANING SYSTEMS v. WEISS

No. 96-463.

935 S.W.2d 268 (1996)

326 Ark. 1007

LITTLE ROCK CLEANING SYSTEMS, INC. d/b/a Rainbow Sales & Service, Appellant, v. Richard WEISS, Director, Arkansas Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

December 23, 1996.

Attorney(s) appearing for the Case

Eugene G. Sayre, Little Rock, for Appellant.

Nina Orsini, Little Rock, for Appellee.

CORBIN, Justice.

Appellant, Little Rock Cleaning Systems, Inc., d/b/a/ Rainbow Sales & Service, appeals the order of the Pulaski County Chancery Court dismissing with prejudice its complaint for a refund of gross-receipts taxes it paid under protest. Upon the motion of Appellee, Richard Weiss, Director of the Arkansas Department of Finance and Administration, the chancellor dismissed the complaint pursuant to the provisions of ARCP Rule 12(b)(6). This appeal presents...

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