# Springdale Winnelson Co. v. Rakes

> Supreme Court of Arkansas · March 25, 1999 · 337 Ark. 154

URL: https://www.frixlaw.com/law-library/cases/9648893

## Case

- **Full name:** SPRINGDALE WINNELSON COMPANY v. Alan RAKES and Al’s Plumbing, Inc.
- **Court:** Supreme Court of Arkansas
- **Decided:** March 25, 1999
- **Citations:** 337 Ark. 154; 987 S.W.2d 690; 1999 Ark. LEXIS 153
- **Precedential status:** Published
- **Opinion:** Concurrence by Imber
- **Judges:** Ray Thornton
- **Cited by:** 6 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9648893

## Opinion text

Annabelle Clinton Imber, Justice, concurring. I join the majority in affirming the trial court’s dismissal of Springdale Winnelson Company’s claim against Alan Rakes and Al’s Plumbing, Inc., for reimbursement of gross-receipts taxes paid on the sale of tangible personal property. However, I believe our holding in this case deserves a brief caveat. In this appeal we were not asked to address, nor do we address, whether there is a statutory basis for a vendor to seek reimbursement of uncollected sales taxes from a purchaser. That issue remains for another day.
Glaze, J., joins in this concurrence.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9648893. Public record. Not legal advice.