EBASCO SERVICES INC. v. ARIZONA STATE TAX COM'N

Nos. 9652, 9657.

105 Ariz. 94 (1969)

459 P.2d 719

EBASCO SERVICES INCORPORATED, a New York corporation, Appellant, v. ARIZONA STATE TAX COMMISSION, a body corporate and politic, et al., Appellees.

Supreme Court of Arizona. In Banc.

October 17, 1969.


Attorney(s) appearing for the Case

Snell & Wilmer, by Edward Jacobson, Phoenix, for appellant.

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


HAYS, Justice.

The Court is herein concerned with two separate actions which involve the same litigants and essentially the same issues. For purposes of the opinion, we shall consider them together and unless otherwise noted, our decision applies to both causes.

The appellant, plaintiff below, Ebasco Services, Incorporated, hereinafter referred to as Ebasco, is a corporation engaged in the construction of large power generating plants. These cases are concerned...

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