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MOORE v. SMOTKIN

No. 5870.

79 Ariz. 401 (1955)

291 P.2d 216

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.

December 13, 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.

Ryley, Carlock & Ralston, F. Britton Burns, Stahl, Murphy & Blakley, Alfred B. Carr, Phoenix, amici curiae.

STRUCKMEYER, Justice.

Following our decision of May 17, 1955 in Moore v. Smotkin, 79 Ariz. 77, 283 P.2d 1029, appellants filed their petition for rehearing. The assertion has been made that the decision, in construing the term "business of contracting" to require a contractual relationship, has clouded the present administrative interpretation of the Excise Revenue Act, particularly Section 73-1329...

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