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LUSK CORPORATION v. ARIZONA STATE TAX COMMISSION

No. 25789.

462 F.2d 187 (1972)

In the Matter of the LUSK CORPORATION et al., Debtors, Appellees, v. ARIZONA STATE TAX COMMISSION, Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied August 21, 1972.

Attorney(s) appearing for the Case

Leonard M. Bell, Asst. Atty. Gen. (argued), Gary K. Nelson, Atty. Gen., Phoenix, Ariz., for appellant.

Russell E. Jones (argued), of Molloy, Jones, Hannah, Trachta & Coolidge, Tucson, Ariz., for appellees.

Before KOELSCH, WRIGHT and WEICK, Circuit Judges.

KOELSCH, Circuit Judge.

This matter is here on the appeal of the Arizona State Tax Commission from a judgment of the district court, affirming a determination of the special master in a corporate reorganization proceeding under Chapter X of the Bankruptcy Act.

It involves two issues, the principal one being whether The Lusk Corporation, one of the corporate debtors included in the proceeding was, during the period under consideration, engaged in Arizona in...

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