DeWitt Law Wins on Direct Appeal Before Arkansas Supreme Court
DeWitt Law represented an Arkansas couple (the “Taxpayers”) before the Arkansas Supreme Court to challenge a judgment for additional Arkansas income taxes entered against the Taxpayers by the Garland County Circuit Court. The Arkansas Supreme Court held in favor of the Taxpayers by reversing the judgment and remanding the case back to the trial court.
The issue on appeal centered on whether the Arkansas Department of Finance and Administration (“DFA”) had proven that there was no material factual dispute regarding the amount of the Taxpayers’ taxable income. In its opinion, the Court stated:
“Considering this evidence, DFA did not meet its prima facie burden of proving the total amounts of taxable income that it had calculated for 2015, 2016, and 2017. Because DFA’s motion for summary judgment lacked this prima facie evidence, we conclude that DFA did not meet its burden of proof at the summary-judgment stage of the proceedings. Therefore, the circuit court erred in granting DFA’s motion for summary judgment.”
DeWitt Law’s Managing Attorney, Tyler DeWitt, argued the case before the Arkansas Supreme Court. Click Here to read the Court’s full opinion.