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CAMPBELL v. COMMONWEALTH PLAN, INC.

No. 1 CA-CIV 221.

3 Ariz. App. 520 (1966)

416 P.2d 199

David H. CAMPBELL, Superintendent of the Motor Vehicle Division of the Arizona State Highway Department, State of Arizona, Appellant, v. The COMMONWEALTH PLAN, INC., a Massachusetts corporation, Appellee.

Court of Appeals of Arizona.

Rehearing Denied July 26, 1966.

Review Granted September 27, 1966.

Attorney(s) appearing for the Case

Darrell F. Smith, Atty. Gen., by Harry Schoolitz, Jr., Asst. Atty. Gen., and Peter G. Gulatto, Phoenix, for appellant.

Snell & Wilmer, by Arthur P. Greenfield, Phoenix, for appellee.

CAMERON, Judge.

The Commonwealth Plan, Inc., the plaintiff below, appellee herein, filed an action in the Superior Court of Maricopa County, against the defendant David H. Campbell in his capacity as Superintendent of the Motor Vehicle Division of the Arizona State Highway Department to recover taxes paid under protest to the Motor Vehicle Division by the plaintiff. The parties stipulated as to the facts in the case, and each

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