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WEISS v. McFADDEN

No. 02-1231.

120 S.W.3d 545 (2003)

Richard WEISS, Director, Department of Finance and Administration v. Jimmy R. McFADDEN, William W. Joplin, and James T. French, et al.

Supreme Court of Arkansas.

June 26, 2003.

Attorney(s) appearing for the Case

William E. Keadle, Little Rock, for appellant.

Nichols & Campbell, P.A., by: H. Gregory Campbell and Mark W. Nichols, Little Rock, for appellees.

JIM HANNAH, Justice.

The Arkansas Department of Finance and Administration ("DFA") appeals an order of the Pulaski County Circuit Court granting partial summary judgment. The trial court found that the State violated Amendment 47 to the Arkansas Constitution when it attempted to tax benefits paid under an individual retirement account or a public or private employment related retirement system, plan or program ("retirement plan"), where the benefit taxed after-tax...

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