ARIZONA STATE TAX COM'N v. LAWRENCE MFG. CO.

No. 2 CA-CIV 986.

15 Ariz. App. 486 (1971)

489 P.2d 860

ARIZONA STATE TAX COMMISSION, an agency of the State of Arizona, Appellant, v. LAWRENCE MANUFACTURING COMPANY, a corporation, Appellee.

Court of Appeals of Arizona, Division 2.

Rehearing Denied November 17, 1971.

Review Denied December 14, 1971.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellant.

Twitty, Sievwright & Mills by Howard A. Twitty, Phoenix, for appellee.


KRUCKER, Chief Judge.

This appeal involves the applicability of certain taxes to the proceeds of a lease of mining equipment. The appellee, plaintiff below, filed a complaint for refund of taxes it paid and for penalties and interest incidental thereto. The trial court granted summary judgment in favor of the plaintiff for the amounts of the taxes and penalties, with interest from the dates paid. The parties will be referred to as they appeared below.

The...

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