STATE TAX COMMISSION v. TELEVISION SERVICES, INC.

No. 10437.

108 Ariz. 236 (1972)

495 P.2d 466

STATE TAX COMMISSION OF the STATE OF ARIZONA et al., Appellants, v. TELEVISION SERVICES, INC., a dissolved Arizona corporation, et al., Appellees.

Supreme Court of Arizona, In Banc.

Rehearing Denied April 25, 1972.


Attorney(s) appearing for the Case

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

Boyle & Brown, by James P. Boyle, Jr., David H. Palmer, Prescott, for appellees.


STRUCKMEYER, Justice.

This is an appeal by the State Tax Commission of Arizona from a judgment of the Superior Court of Yavapai County, Arizona, adjudging that the Tax Commission was not entitled to recover any taxes from Television Services and its stockholders arising out of a deficient income tax assessment in the amount of $12,676.76. Judgment of the Superior Court reversed.

On July 31, 1961, Television Services, Inc., a private corporation, was dissolved...

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