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HERRING v. RAILWAY EXPRESS AGENCY, INC.

No. 1 CA-CIV 2010.

19 Ariz. App. 418 (1973)

508 P.2d 83

Morris A. HERRING, Individually and as State Treasurer of the State of Arizona, Appellant, v. RAILWAY EXPRESS AGENCY, INC., Appellee.

Court of Appeals of Arizona, Division 1.

Rehearing Denied May 3, 1973.

Review Denied June 5, 1973.

Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for appellant.

Fennemore, Craig, von Ammon & Udall, by Philip E. von Ammon, Phoenix, for appellee.

HATHAWAY, Chief Judge.

A judgment awarding the appellee-tax-payer a refund of taxes for 1969 and 1970 is the subject of this appeal.

The record reflects that the case was to be tried to the court sitting without a jury. The minute entry of the "trial" recites in part as follows:

"Plaintiff presents no evidence. Plaintiff rests. Defendant moves for Directed Verdict. The Motion is argued to the Court. LET THE...

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