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GHEGAN & GHEGAN, INC. v. WEISS

No. 98-1310.

991 S.W.2d 536 (1999)

338 Ark. 9

GHEGAN & GHEGAN, INC., On Behalf of Itself and All Taxpayers Similarly Situated, Appellant, v. Richard WEISS, Director of the Arkansas Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

June 3, 1999.

Attorney(s) appearing for the Case

Timothy Davis Fox, PLLC, Timothy Davis Fox, Little Rock, and Bond & O'Brien, Pat O'Brien, Jacksonville, for appellant.

Kenneth R. Williams, Little Rock, for appellee.

ANNABELLE CLINTON IMBER, Justice.

This is an illegal-exaction case. The appellant, Ghegan & Ghegan, Inc. ("Ghegan"), claims that the trial court erred when it ruled that Ghegan did not have standing to challenge the constitutionality of a portion of the Arkansas Soft Drink Tax Act. We reverse and remand.

Ghegan, an Arkansas Corporation, filed on behalf of itself and all taxpayers similarly situated an illegal-exaction action challenging the constitutionality...

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