Dover Dixon Horne Mourns the Loss of Allan W. "Dick" Horne

We are sad to report the passing of Dover Dixon Horne name partner Allan W. "Dick" Horne.

Known for his contributions to the insurance industry, early in his long career, Mr. Horne was appointed Insurance Commissioner by Governor Winthrop Rockefeller, a position he held for three years. As Insurance Commissioner, he served on various committees of the National Association of Insurance Commissioners, including Chairman of the Securities Committee. In 1970 he was appointed judge of the Little Rock Municipal Court, a position he held from 1970-1971. He served as principal contact and attorney for the Arkansas Life and Health Insurance Guaranty Association, a position he held since the founding of the Association in 1990. [More]

Column on Dicamba Damage Published in Successful Farming

In November 2017, and reaffirmed in January 2018, the Arkansas State Plant Board voted to restrict the use of new dicamba products, with a few exceptions, from April 16 through October 31. The pesticide is considered volatile because it can convert from a liquid/solid state to a gaseous/vapor state, travel in the air, and cause off-target damage to crops even beyond adjacent fields. [More]

Matt Boch and Mike Parker Comment on Arkansas’ 2018 Tax Outlook and Reform

In its 2018 Arkansas legislative preview, Bloomberg Tax looked to partner Matt Boch in the article, “ Arkansas Legislative Preview: Gauging Impact of Federal Tax Law.”

When President Donald Trump signed the $1.5 trillion tax bill into law in December, Boch said he sees the federal tax reform as “raising questions while the Arkansas Tax Reform Task Force grapples in 2018 with how to fix the Arkansas tax system.” [More]

Did South Dakota Make a Technical Transactional Nexus Mistake in Its Challenge to Quill?

Amidst the national focus on South Dakota’s economic nexus law attempting to compel sales tax collection by out-of-state retailers, a recent article coauthored by DDH member Matthew Boch highlights a technical problem with the law: an apparent lack of transactional nexus because South Dakota’s law does not extend to its use tax. Coauthored with University of Richmond School of Law Assistant Professor Hayes Holderness, the article explores the transactional nexus issue in depth and considers its implications for the Wayfair case, which has a certiorari petition pending before the United States Supreme Court. [More]

Owner Beware: Property Owners’ Assumption of a Heightened Duty of Care and Resulting Liability

By Trey Cooper

Property owners should be careful to avoid assuming heightened duties of care and resulting tort liability. Under Arkansas law, a land owner's duty and possible liability are generally dependent on the statue of the person entering onto the land owner's property. A trespasser is someone who enters on the property of another without the consent of the owner and without an invitation. A licensee has the consent of the owner to enter the property, but does so for his own benefit, pleasure, or convenience (social guests, neighbors, and friends typically fall into this category). An invitee enters the property with permission of the owner and for a purpose connected with an activity of the owner or for a mutual benefit of both parties (customer of a business). [More]