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BORAL GYPSUM, INC. v. LEATHERS

No. 96-282.

924 S.W.2d 805 (1996)

325 Ark. 272

BORAL GYPSUM, INC., Arkansas Chemicals, Inc., Cross Oil & Refining Co., Inc., Green Bay Packaging, Inc., International Paper Company, Lion Oil Company, Quincy Soybean Company of Arkansas, Acme Brick Company, Aluminum Company of America, and Gaylord Container Corporation, Appellants, v. Timothy LEATHERS, in his Official Capacity as Commissioner of Revenues, Arkansas Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

July 8, 1996.

Attorney(s) appearing for the Case

James H. Druff, Stephen N. Joiner, Deanna J. Weisse, Little Rock, for Appellants.

Michael J. Wehrle, Little Rock, for Appellee.

CORBIN, Justice.

Appellant, Boral Gypsum, Incorporated, appeals the judgment of the Pulaski County Chancery Court granting summary judgment to appellee, Timothy Leathers, in his official capacity as Commissioner of Revenues with the Arkansas Department of Finance and Administration (DF & A). The chancellor's order ruled that appellant's payment in-kind of compressor fuel diverted from a natural gas pipeline to NorAm Gas Transmission Company (NGT) (formerly known...

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