RAGAN v. VENHAUS

No. 85-109.

711 S.W.2d 467 (1986)

James A. RAGAN, Rileys's, Inc., On Behalf Of Themselves and All Other Similarly Situated Taxpayers, Appellants, v. Donald VENHAUS, et al, Appellees.

Supreme Court of Arkansas.

June 16, 1986.


Attorney(s) appearing for the Case

Mitchell, Williams, Selig, Jackson & Tucker by Eugene G. Sayre & Joyce Kinkead, Little Rock, for appellants.

Henry & Duckett by Stephen L. Curry, Wayne Zakrzewski, Revenue Legal Counsel, Mark Stodola, City Atty. by Carolyn B. Witherspoon, Little Rock, for appellees.


JOHN G. LILE, Special Justice.

Appellants filed suit in Pulaski Chancery Court claiming that the 1% compensating use tax imposed and collected by appellees in Pulaski County since April 1, 1982, constitutes an illegal exaction. The chancellor held that appellees' imposition of the use tax was not an illegal exaction. We reverse and remand.

The facts were virtually all stipulated and are undisputed by the parties. The Pulaski County Quorum Court adopted Ordinance...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases