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SWIFT & COMPANY v. STATE TAX COMMISSION

No. 9749-PR.

105 Ariz. 226 (1969)

462 P.2d 775

SWIFT & COMPANY, a corporation, Appellant v. STATE TAX COMMISSION of Arizona et al., Appellees.

Supreme Court of Arizona. In Banc.

December 15, 1969.

Attorney(s) appearing for the Case

Gust, Rosenfeld & Divelbess, by John C. Wesley, Phoenix, for appellant.

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

McFARLAND, Justice:

These are Cross-Petitions for Review from a decision of the Court of Appeals, Division One, Swift & Co. v. State Tax Commission, 10 Ariz.App. 10, 455 P.2d 459. The petitioner-plaintiff, Swift & Company (Swift) brought suit in the Superior Court of Maricopa County to recover Transaction Privilege Taxes1 and Education Excise Taxes

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