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CENTRAL & SOUTHERN COMPANIES, INC. v. WEISS

No. 98-407.

3 S.W.3d 294 (1999)

339 Ark. 76

CENTRAL & SOUTHERN COMPANIES, INC., v. Richard A. WEISS, Director of Finance & Administration.

Supreme Court of Arkansas.

October 28, 1999.

Attorney(s) appearing for the Case

Rose Law Firm, A Professional Association, by: Ronald M. Clark and Michael N. Shannon, Little Rock, for appellant.

Malcolm P. Bobo, Little Rock, for appellee.

RAY THORNTON, Justice.

The court of appeals certified this case to us because it involves substantial questions of law concerning the validity, construction, or interpretation of an act of the General Assembly, and because it is a matter of first impression. The issue is whether the deduction for charitable contributions should be applied against the consolidated income of the affiliated companies in a consolidated tax return, or whether each separate affiliated corporation...

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