ARIZONA STATE TAX COMMISSION v. ENSIGN

No. 5609.

75 Ariz. 376 (1953)

257 P.2d 392

ARIZONA STATE TAX COMMISSION et al. v. ENSIGN et al.

Supreme Court of Arizona.

May 14, 1953.


Attorney(s) appearing for the Case

Ross F. Jones, Atty. Gen., and John M. McGowan, Asst. Atty. Gen., for appellants.

Snell & Wilmer, by Edward Jacobson and Perry M. Ling, of Phoenix, for appellees.

Amici Curiae: Jennings, Strouss, Salmon & Trask, Ryley, Carlock & Ralston, Evans, Hull, Kitchel & Jenckes, Fennemore, Craig, Allen & Bledsoe, Kramer, Morrison, Roche & Perry, Lewis, Roca & Scoville, Moeur & Moeur and Edwin D. Green, all of Phoenix.


UDALL, Justice.

The appellees' motion for rehearing, supported by their own brief and that of amici curiae, presents but little in the form of new cases, reasoning, or logic that was not considered in drafting the original opinion. We see no occasion to depart from our previous decision.

However, since the decision heretofore rendered has no provision limiting its application to future transactions, the decision will operate retrospectively unless we expressly...

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