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CITY OF TEMPE v. PRUDENTIAL INSURANCE CO. OF AMERICA

No. 10758.

109 Ariz. 429 (1973)

510 P.2d 745

CITY OF TEMPE and James Alexander, Director, Finance Department of City of Tempe, Appellants, v. The PRUDENTIAL INSURANCE COMPANY OF AMERICA, a New Jersey corporation, Appellee. The PRUDENTIAL INSURANCE COMPANY OF AMERICA, a New Jersey corporation, Appellant, v. STATE TAX COMMISSION of Arizona, et al., Appellees.

Supreme Court of Arizona, In Banc.

Rehearing Denied July 3, 1973.

Attorney(s) appearing for the Case

David R. Merkel, City Atty., by Karl E. Wochner, Asst. City Atty., Tempe, for appellants City of Tempe and James Alexander.

Fennemore, Craig, von Ammon & Udall by Thomas W. Wiley, James W. Johnson, and Richard A. Miller, Phoenix, for appellee-appellant The Prudential Ins. Co. of America.

Gary K. Nelson, Atty. Gen., by Leonard M. Bell, former Asst. Atty. Gen., Phoenix, for appellee State Tax Commission of Ariz.

J. LaMar Shelley, Mesa, for amicus curiae The League of Ariz. Cities and Towns.

HOLOHAN, Justice.

The Prudential Insurance Company of America (Prudential) brought an action against the State Tax Commission and The City of Tempe for the return of transaction privilege taxes paid by Prudential pursuant to A.R.S. § 42-1301 et seq. and Tempe City Code § 33-11 et seq. Prudential claimed that it was not required to pay the taxes by reason of A.R.S. § 20-226. After cross-motions for summary judgment, the Maricopa County Superior Court...

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