PETERSON v. SMITH

No. 6942.

92 Ariz. 340 (1962)

376 P.2d 865

Warren PETERSON, Thad M. Moore and William E. Stanford, as members of and constituting the State Tax Commission of the State of Arizona, and J.W. Kelly, State Treasurer of the State of Arizona, and Jewel W. Jordan, State Auditor of the State of Arizona, Appellants, v. Reid SMITH, Appellee.

Supreme Court of Arizona. En Banc.

December 19, 1962.


Attorney(s) appearing for the Case

Wade Church, former Atty. Gen., Stanley Z. Goodfarb, former Asst. Atty. Gen., and Robert Pickrell, present Atty. Gen., for appellants.

Stevenson & Babbitt, Flagstaff, for appellee.


BERNSTEIN, Chief Justice.

Appellants, the State Tax Commission, were defendants in the trial court in a suit by appellee to recover approximately $6,000.00 in transaction privilege taxes assessed by the Commission and paid under protest by the appellee.

Appellee was engaged in the business of leasing trucks and trailers by the year for use in hauling logs. It had but one customer — Southwest Lumber Mills. The tax was assessed on appellee's business...

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