MOORE v. SMOTKIN

No. 5870.

79 Ariz. 77 (1955)

283 P.2d 1029

Thad MOORE, Warren Peterson and William E. Stanford, as members of and constituting the Arizona State Tax Commission, Appellants, v. Ed. E. SMOTKIN and G.W. Bromley, a partnership doing business under the name and style of American Homes Association, Appellees.

Supreme Court of Arizona.

May 17, 1955.


Attorney(s) appearing for the Case

Robert Morrison, Atty. Gen., D. Kelly Turner, Asst. Atty. Gen., for appellants.

James Elliott Dunseath, Tucson, James E. Flynn, Phoenix, for appellees.


STRUCKMEYER, Justice.

This action originated in the Superior Court of Pima County, Arizona, for the recovery of $9,311.57 paid under protest to the State Tax Commission. Judgment was entered in favor of appellees and against appellant Tax Commission, the court finding that appellees' business activities were not subject to the occupation tax imposed by the Excise Revenue Act of 1935 as amended, specifically Section 73-1303, A.C.A. 1939, as follows:

"(h) at...

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