Opinion ID: 2188563
Heading Depth: 1
Heading Rank: 7

Heading: Alternative Reasons to Affirm

Text: Four Seasons argues estoppel, unclean hands, and lack of capacity to sue as alternative reasons to affirm the circuit court. We find it unnecessary to address the issues of estoppel or unclean hands. On the capacity issue, Four Seasons claims that Commerce Alliance no longer exists due to the revocation of its corporate charter and, thus, lacks the capacity to pursue this appeal. Four Seasons did raise the capacity issue as one of several grounds for its motion for summary judgment, but the motion was denied without a specific ruling. Furthermore, this issue was not sufficiently developed at the trial-court level, either factually or legally. As a result, we do not know what date the charter was revoked, because there was no court finding on that point. Indeed, the parties conflict in their briefs on when Commerce Alliance's charter was forfeited. Four Seasons asserts this happened on December 31, 1999, while Mr. Carter asserts it occurred on December 31, 2000. Also, it is clear under our Tax Code that a revoked charter may be reinstated within seven years of the forfeiture date. See Ark.Code Ann. § 26-54-112(a)(B)(2) (Supp.2001). The effect of this statute on the capacity issue was not discussed by Four Seasons. We will not develop an issue for a party at the appellate level. City of Benton v. Arkansas Soil and Water Conservation Com'n, 345 Ark. 249, 45 S.W.3d 805 (2001); Union Nat. Bank v. Barnhart, 308 Ark. 190, 823 S.W.2d 878 (1992). Affirmed.