“A tax deduction is 9 allowed only as a matter of legislative grace and one claiming the deduction bears the burden of proving that he is entitled to it.”
How later courts described this case
- “A tax deduction is 9 allowed only as a matter of legislative grace and one claiming the deduction bears the burden of proving that he is entitled to it.”
Written by the judges who cited it.
The opinion
Brown, J., concurs on the grounds set out in his concurrence to DaimlerChrysler Services North America, LLC v. Weiss, 360 Ark. 188 , 200 S.W.3d 405 (2004).
Thornton, J., not participating.