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MERCHANTS DESPATCH TR. CORP. v. ARIZ. ST. T. COM'N

No. 1 CA-CIV 2055.

20 Ariz. App. 276 (1973)

512 P.2d 39

MERCHANTS DESPATCH TRANSPORTATION CORPORATION, a corporation, Appellant, v. ARIZONA STATE TAX COMMISSION, a body corporate and politic, and L. Waldo DeWitt, chairman, and John M. Hazelett and Robert A. Kennedy, as members of and constituting said Arizona State Tax Commission, Appellees.

Court of Appeals of Arizona, Division 1, Department A.

Rehearing Denied August 21, 1973.

Review Denied October 2, 1973.

Attorney(s) appearing for the Case

Evans, Kitchel & Jenckes, P.C., by David Wm. West, Phoenix, for appellant.

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

DONOFRIO, Presiding Judge.

This is an appeal by appellant-plaintiff Merchants Despatch Transportation Corporation from an order dismissing its complaint which was brought against Arizona State Tax Commission and its members, hereinafter referred to as appellee, for the recovery of property taxes paid under protest in the sum of $21,811.19.

Appellant is a Chicago-based company furnishing railroad cars to others in interstate commerce, which cars pass occasionally...

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