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ARIZONA STATE TAX COM'N v. PARSONS-JURDEN CORP.

No. 1 CA-CIV 722.

9 Ariz. App. 92 (1969)

449 P.2d 626

ARIZONA STATE TAX COMMISSION et al., Appellants, v. PARSONS-JURDEN CORPORATION, a New York corporation, Appellee.

Court of Appeals of Arizona.

Rehearing Denied February 20, 1969.

Review Denied March 25, 1969.

Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., Darrell F. Smith, Former Atty. Gen., by James D. Winter, Asst. Atty. Gen., for appellants.

Boyle, Bilby, Thompson & Shoenhair, by David W. Richter, Tucson, for appellee.

CAMERON, Judge.

This is an appeal by the defendant Arizona State Tax Commission from a judgment of the trial court which granted the motion of the plaintiff, Parsons-Jurden Corporation, for summary judgment and denied defendant's motion for summary judgment. Since the matter turns upon the interpretation to be applied to undisputed facts, this Court is free to substitute its analysis of the record for the analysis of the record by the trial court Goodyear Aircraft...

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