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WATKINS CIGARETTE SERV., INC. v. ARIZONA ST. TAX COM'N

No. 11500-PR.

111 Ariz. 169 (1974)

526 P.2d 708

WATKINS CIGARETTE SERVICE, INC., an Arizona corporation; and Valley Vendors, an Arizona corporation, Appellants, 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.

Supreme Court of Arizona, In Banc.

September 19, 1974.

Attorney(s) appearing for the Case

Richmond, Ajamie, Fay & Warner, by Jack C. Warner, Phoenix, for appellant Watkins Cigarette Service, Inc.

Powers, Boutell, Fannin & Kurn, by William T. Boutell, Jr., Phoenix, for appellant Valley Vendors.

Gary K. Nelson, former Atty. Gen., N. Warner Lee, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellee.

HOLOHAN, Justice.

Watkins Cigarette Service, Inc. and Valley Vendors, Arizona corporations engaged in selling cigarettes through vending machines, brought separate actions against the State Tax Commission in 1970 seeking to recover certain taxes paid under protest. The actions were consolidated in the superior court, and judgment was entered denying recovery to the vendors.

The vendors appealed to the Court of Appeals of Arizona, Division One, which reversed...

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