Larry Walther v. Flis Enterprises, Inc — Baker, J…

Summary

Justice Baker dissented, arguing that the majority's treatment of sovereign immunity as an affirmative defense that must be preserved left Arkansas law more confused after its recent precedent. She also contended that the governing tax statute required manager meals to be taxed at the wholesale purchase price of the ingredients and that allowing an executive-agency regulation to select a different value would improperly delegate legislative power. Justice Hart separately agreed that the sovereign-immunity issue should not have been reached and disputed the majority's statutory and delegation analysis; Justices Womack and Wynne also wrote separately, disagreeing with portions of the majority's treatment of sovereign immunity and the tax valuation issue.