BENEDICT v. HYDRO CONDUIT CORPORATION

No. 1 CA-CIV 2028.

20 Ariz. App. 172 (1973)

511 P.2d 185

Leo V. BENEDICT, Treasurer, and Ex-officio Tax Collector of Maricopa County, Arizona; and Maricopa County, a body politic of the State of Arizona, Appellants, v. HYDRO CONDUIT CORPORATION, a Delaware corporation, Appellee.

Court of Appeals of Arizona, Division No. 1.

June 26, 1973.


Attorney(s) appearing for the Case

Beer & Kalyna by Olgerd W. Kalyna, Phoenix, for appellants.

No appearance by appellee.


HATHAWAY, Chief Judge.

The appellants seek review of a judgment in favor of the appellee-taxpayer in a suit to recover taxes which it claimed to have "inadvertently overpaid" for 1968. The case was tried to the court on an agreed statement of facts resulting in a judgment in favor of the taxpayer in the amount of $1,724.74. The successful taxpayer, however, has filed no brief on appeal.

Appellants contend, and we agree, that disposition of this appeal is governed...

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