1. Home
  2. Browse Decisions
  3. U.S.
  4. 499 U.S.
  5. 499 U.S. 439 (1991)
 

LEATHERS v. MEDLOCK

No. 90-29.

499 U.S. 439 (1991)

111 S.Ct. 1438

113 L.Ed.2d 494

LEATHERS, COMMISSIONER OF REVENUES OF ARKANSAS v. MEDLOCK ET AL.

Supreme Court of United States.

Decided April 16, 1991.

Attorney(s) appearing for the Case

William E. Keadle argued the cause for petitioner in No. 90-29 and respondents in No. 90-38. With him on the briefs was Larry D. Vaught.

Eugene G. Sayre argued the cause and filed briefs for petitioners in No. 90-38 and respondents in No. 90-29.†

JUSTICE O'CONNOR delivered the opinion of the Court.

These consolidated cases require us to consider the constitutionality of a state sales tax that excludes or exempts certain segments of the media but not others.

I

Arkansas' Gross Receipts Act imposes a 4% tax on receipts from the sale of all tangible personal property and specified services. Ark. Code Ann. §§ 26-52-301, 26-52-302 (1987 and Supp. 1989). The Act exempts from the tax certain...

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