Justia Arkansas Supreme Court Opinion Summaries

Michael and Susan Gates failed to file individual or corporate tax returns from 2012 to 2017. Mr. Gates pled no contest to one count of failing to file or pay taxes and was ordered to file tax returns for 2015, 2016, and 2017. The Department of Finance and Administration (DFA) audited these returns and found that the Gateses had not properly calculated their tax liability. The Gateses disputed this determination, submitted additional documentation, and DFA adjusted its calculations but still found the Gateses owed taxes. The Gateses continued to dispute the amount, leading to this lawsuit.The Garland County Circuit Court initially granted summary judgment in favor of DFA, but this decision was reversed and remanded by a higher court, which found that DFA had not adequately explained its calculations. On remand, DFA provided detailed evidence of its calculations and disallowances, and the circuit court again granted summary judgment in favor of DFA, noting the Gateses' failure to meaningfully respond to the new evidence.The Supreme Court of Arkansas reviewed the case and affirmed the circuit court's decision. The court held that DFA had met its prima facie burden by providing detailed evidence of the Gateses' net taxable income and tax liability for 2015, 2016, and 2017. The Gateses failed to meet their burden of proof by not providing specific facts to dispute DFA's calculations. The court concluded that the Gateses' general references to a large volume of documents were insufficient to create a genuine issue of material fact. The court did not address the Gateses' evidentiary objections, as it found that even considering the disputed documents, summary judgment was still appropriate. View "GATES v. HUDSON" on Justia Law

Kenneth Tilley sought financing from Malvern National Bank (MNB) for a real estate development project in 2009 and 2010, totaling $350,000. Tilley claimed MNB engaged in unfair dealings and sued for breach of contract, promissory estoppel, violations of the Arkansas Deceptive Trade Practices Act (ADTPA), tortious interference, negligence, and fraud. The case has been appealed multiple times, with the Arkansas Supreme Court previously reversing decisions related to Tilley's right to a jury trial.Initially, the Garland County Circuit Court struck Tilley's jury demand, which was reversed by the Arkansas Supreme Court. After remand, the circuit court reinstated a bench trial verdict, citing Act 13 of 2018, which was again reversed by the Supreme Court. On the third remand, MNB moved for summary judgment on all claims. The circuit court granted summary judgment, citing Tilley's reduction of collateral as a material alteration of the agreement, a rationale not argued by MNB. Tilley appealed this decision.The Arkansas Supreme Court reviewed the case and held that the circuit court did not violate the mandate by considering summary judgment. However, it was reversible error for the circuit court to grant summary judgment based on an unargued rationale. The Supreme Court affirmed summary judgment on Tilley's ADTPA, tortious interference, and negligence claims, finding no genuine issues of material fact. However, it reversed and remanded the summary judgment on Tilley's breach of contract, promissory estoppel, and fraud claims, determining that there were disputed material facts that required a jury trial. The case was remanded for further proceedings consistent with this opinion. View "Tilley v. Malvern National Bank" on Justia Law

Jonathan and Melissa Brizendine applied to become foster parents in January 2022. After completing their application, a DHS employee conducted a home visit and asked various questions, including about their religious affiliation. The Brizendines, who are non-religious, were also asked to provide additional information on Melissa’s PTSD and medical-marijuana use. On May 19, 2022, DHS denied their foster-parent application. The Brizendines filed a complaint on June 8, 2023, alleging that their application was denied due to their atheism and medical-marijuana use, claiming violations of the Arkansas Constitution, the Religious Freedom Restoration Act, and the Arkansas Medical Marijuana Amendment.The Pulaski County Circuit Court granted the State appellees' motion to dismiss, concluding that the Brizendines' complaint failed to state a claim under Arkansas Rule of Civil Procedure 12(b)(6) and that the State appellees were entitled to sovereign immunity. The court found that the Brizendines did not plead sufficient facts to show that the State’s actions were illegal or unconstitutional.The Supreme Court of Arkansas reviewed the case and affirmed the circuit court's decision. The court held that the Brizendines' complaint was speculative and did not meet the fact-pleading requirements necessary to overcome sovereign immunity. The court noted that the complaint lacked specific facts to support the claim that DHS denied the application based on religious preferences and medical-marijuana use. Additionally, the complaint did not establish any involvement of Governor Sanders or the Child Welfare Agency Review Board in the application process. Therefore, the State appellees were entitled to sovereign immunity, and the dismissal was affirmed. View "Brizendine v. Department of Human Services" on Justia Law

Jeremy Kennedy filed a petition to proceed in forma pauperis (IFP) to seek a declaratory judgment and writ of mandamus regarding a decision by the Arkansas Post-Prison Transfer Board (Board). The Board had denied his request for transfer to the Arkansas Division of Community Correction (DCC) and his subsequent request for a six-month reconsideration hearing. Kennedy argued that he was eligible for transfer under Arkansas law and that the Board acted outside its statutory authority by denying his transfer eligibility.The Izard County Circuit Court denied Kennedy’s IFP petition, finding that his claim was a duplicate of a previous lawsuit (case number 33CV-23-123) that was on appeal and another case (33CV-23-57) that he had voluntarily dismissed. The circuit court concluded that Kennedy’s petition did not state a colorable cause of action.The Supreme Court of Arkansas reviewed the case and affirmed the circuit court’s decision. The court held that the circuit court did not abuse its discretion in denying Kennedy’s IFP petition. The Supreme Court found that Kennedy’s latest filing did not present a legitimate claim that could be reasonably asserted based on the facts and current law. Therefore, the denial of Kennedy’s IFP petition was upheld. View "Kennedy v. Felts" on Justia Law

The case involves a dispute arising from a 2016 real estate transaction in which the Bauers sold residential property in Crawford County to the Beamons. The Beamons filed a complaint with two claims under the theory of fraud and deceit, seeking both monetary damages and equitable rescission of the contract. Before trial, the Beamons elected remedies associated with their equitable claim, leading to a bench trial. The circuit court rejected the rescission claim but awarded damages for breach of contract and granted the Beamons' motion for attorney’s fees.The Bauers appealed to the Arkansas Supreme Court, arguing that the circuit court erred in awarding damages for breach of contract and attorney’s fees. The Beamons cross-appealed, arguing the court erred in denying their rescission request. The Arkansas Supreme Court reversed the circuit court’s award of damages for breach of contract, affirmed the denial of rescission, and noted it lacked jurisdiction to review the attorney’s fees award due to the Bauers' failure to file an amended notice of appeal.Following the mandate, the Bauers filed motions for their own attorney’s fees and to set aside the Beamons' attorney’s-fee judgment. The circuit court concluded it lacked jurisdiction to consider these motions. The Bauers appealed this decision.The Arkansas Supreme Court reviewed the case and held that the circuit court erred in concluding it lacked jurisdiction. The court clarified that the mandate did not foreclose the circuit court from ruling on new motions for attorney’s fees, which are collateral matters, or on a motion to set aside a judgment for fraud under Arkansas Rule of Civil Procedure 60(c)(4). Consequently, the Arkansas Supreme Court reversed the circuit court’s decision and remanded the case for further proceedings on the Bauers' motions. View "BAUER v. BEAMON" on Justia Law

The case involves a petition filed by Jennifer McGill and Cherokee Nation Entertainment, LLC (CNE) seeking to invalidate a proposed constitutional amendment concerning the Pope County casino license. The petitioners argued that the Arkansas Secretary of State, John Thurston, improperly certified the proposed amendment. They claimed that the number of valid signatures was insufficient and that the popular name and ballot title were misleading. Local Voters in Charge (LVC) and Jim Knight intervened in the case, supporting the proposed amendment.Previously, the Arkansas Supreme Court granted expedited consideration of the petition and allowed the intervention. The court bifurcated the proceedings into two counts: the sufficiency of the signatures and the sufficiency of the popular name and ballot title. A Special Master was appointed to resolve factual disputes regarding the signatures, which were addressed in a separate opinion. This opinion focuses on the challenges to the popular name and ballot title.The Arkansas Supreme Court reviewed the popular name and ballot title certified by the Attorney General. The court held that the popular name and ballot title were sufficient and not misleading. The court found that the ballot title adequately informed voters that any existing casino license in Pope County would be revoked if the amendment passed. The court also rejected arguments that the popular name and ballot title failed to disclose conflicts with federal law or that they misled voters about the amendment's impact on future constitutional amendments.Ultimately, the Arkansas Supreme Court denied the petition, allowing the proposed amendment to remain on the ballot for the November 5, 2024, general election. The court issued its mandate immediately. View "MCGILL V. THURSTON" on Justia Law

The case revolves around Jon Comstock, a lawyer who was observing Rule 8.1 hearings in a Benton County jail courtroom. Comstock was seated behind a glass window where he could see but not hear the proceedings due to a malfunctioning or turned-off sound system. He attempted to make Judge Griffin aware of the violation of the constitutional guarantees of open court proceedings. During a break, Judge Griffin and Comstock had a heated exchange about Comstock's right to hear the proceedings, which resulted in Comstock being held in direct criminal contempt and sentenced to five days in Benton County Jail, with four and a half days suspended.Comstock filed an omnibus motion for a new trial, petition for review, and notice of appeal in the Benton County Circuit Court, arguing that the circuit court had jurisdiction to conduct a de novo trial of the contempt finding. The circuit court initially granted Comstock a new trial, but later ruled that it lacked jurisdiction to conduct a trial in the matter and dismissed the case, determining that the contempt order was a final order from a circuit court and that the appellate court was the proper venue for a review of that order.The Supreme Court of Arkansas affirmed the decision of the Benton County Circuit Court. It held that the contempt order was indeed a final order from a circuit court and that the appellate court was the proper venue for a review of that order. The court also found substantial evidence to support the circuit court’s order finding Comstock in direct criminal contempt. Therefore, the court affirmed the circuit court's finding and declined to reach Comstock’s recusal argument. View "Comstock v. State" on Justia Law

The case involves Little Scholars of Arkansas, AP Consolidated Theatres II L.P., CSRC Charter LISA, LLC, and KLS Leasing LLC (collectively, appellants) who appealed against Pulaski County, Arkansas, and its officials (collectively, appellees). The appellants operate charter schools and lease properties for their schools. The appellees assessed real-property taxes against the schools, which the appellants contested, arguing that the properties used for school purposes are exempt from taxes under the Arkansas Constitution. The appellants also sought a declaration that Ark. Code Ann. § 6-21-118, which they claimed the appellees relied on for the tax assessment, is void under the constitution.The case was initially brought before the Pulaski County Circuit Court. The appellees moved to dismiss the case, arguing that the county courts have exclusive jurisdiction over county tax matters. The circuit court agreed with the appellees, dismissing the case on the grounds that it lacked subject-matter jurisdiction over the appellants' claims.The case was then brought before the Supreme Court of Arkansas. The appellants argued that the circuit court did have subject-matter jurisdiction over their illegal-exaction claims. They also argued that their request for a declaration that Ark. Code Ann. § 6-21-118 is void does not fall within the county court’s jurisdiction. The Supreme Court disagreed with the appellants, affirming the circuit court's decision. The Supreme Court held that the appellants' claim was not an illegal-exaction claim but an assessment dispute, which falls within the exclusive original jurisdiction of the county court. The Supreme Court also held that the circuit court did not have subject-matter jurisdiction over the appellants' request for declaratory judgment. View "LITTLE SCHOLARS OF ARKANSAS FOUNDATION v. PULASKI COUNTY, ARKANSAS" on Justia Law

The case revolves around a dispute between the City of Helena-West Helena and its Mayor, Christopher Franklin, and a resident, Greg Williams. The dispute arose when the Helena-West Helena City Council passed two ordinances, one increasing the conflict-of-interest limit for contracts signed with the City and the other raising the mayor's base pay. The then-mayor, Kevin Smith, vetoed both ordinances, citing the timing of the meeting as an attempt to circumvent the new city council. When Mayor Franklin took office, he attempted to rescind Smith's veto, stating that the ordinances should become law.The Phillips County Circuit Court had previously granted Williams's request for declaratory relief, ruling that the previous mayor's veto of the two city ordinances was proper. The court found that Smith had timely and properly executed a veto regarding the ordinances and that his veto was not overridden by a two-thirds vote of the City Council. As a result, the court declared all actions taken by the Council on December 30, including the passage of the two ordinances, null and void.The Supreme Court of Arkansas affirmed the lower court's decision. The court disagreed with the appellants' argument that Smith's veto was ineffective due to his failure to comply with the statutory requirements. The court found that Smith had complied with the statute by timely vetoing the Council's actions and filing a written statement of his reasons for the veto prior to the next regular Council meeting. The court also disagreed with the appellants' interpretation of the statute, stating that the statute does not affirmatively require that the mayor's reasons for the veto be presented to the Council in order to effectuate the veto. View "CITY OF HELENA-WEST HELENA v. WILLIAMS" on Justia Law

In Arkansas, attorney Chris Corbitt and other plaintiffs sought to challenge the prohibition of firearms in courthouses. Corbitt had previously attempted to bring a firearm into the Pulaski County District Courthouse and the Juvenile Justice Complex, but was denied. He filed a complaint, which was dismissed by the circuit court and later affirmed by the Supreme Court of Arkansas. Despite this, Corbitt and other plaintiffs filed another complaint after encountering firearm restrictions in a different courthouse. This complaint was also dismissed.The circuit court ruled that Corbitt was not entitled to injunctive relief, declaratory judgment, or a writ of mandamus. The court also found that even if issue preclusion were not applicable, it would rule similarly to Judge Wright’s decision regarding the interpretation of Arkansas Code Annotated section 5-73-122. The court rejected the plaintiff’s argument, stating that it was based on a flawed premise that misread the plain meaning of the statute and ignored the importance of Amendment 80 to the Arkansas Constitution. The circuit court emphasized that Amendment 80 gives the Arkansas Supreme Court the power to regulate court procedure, including the discretion to determine when weapons should be allowed in courtrooms.The Supreme Court of Arkansas held that Corbitt was collaterally estopped from pursuing his claims due to the previous litigation, but the remaining plaintiffs could proceed. The court further held that attorneys, as officers of the court, are authorized by statute to possess handguns in courthouses. The court reversed the circuit court’s denial of the petition for a declaratory judgment as it pertains to the remaining plaintiffs and remanded for further proceedings consistent with this opinion. View "CORBITT v. PULASKI COUNTY CIRCUIT COURT" on Justia Law