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ACW, INC. v. WEISS

No. 96-894.

947 S.W.2d 770 (1997)

329 Ark. 302

ACW, INC; Phillips Development Corporation; and United Wholesale Florists, Inc., on behalf of themselves and all others similarly situated Appellants, v. Richard WEISS, Dir. of Dept. of Finance & Admin., and John Theis, Appellees.

Supreme Court of Arkansas.

June 30, 1997.

Attorney(s) appearing for the Case

Timothy Davis Fox, Richard E. Holiman, Gregory M. Hopkins, Little Rock, for Appellants.

Beth Briscoe Carson, Little Rock, for Appellees.

THORNTON, Justice.

Appellants are the named plaintiffs in a certified class of approximately 3,100 corporations seeking a refund of corporate income taxes levied by Act 1052 of 1991. Each of the named plaintiffs, ACW, Inc.; Phillips Development Corporation; and United Wholesale Florists, Inc., filed Arkansas state income-tax returns reporting Arkansas net taxable income in excess of $100,000. Each paid corporate income tax at the flat rate of 6½% on their entire...

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