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STATE TAX COMMISSION v. CATERPILLAR TRACTOR CO.

No. 1 CA-CIV 2356.

23 Ariz. App. 418 (1975)

533 P.2d 726

STATE TAX COMMISSION of Arizona, an agency of the State of Arizona, and L. Waldo DeWitt, John M. Hazelett and Robert Kennedy, as members of and constituting said State Tax Commission of Arizona, Appellants, v. CATERPILLAR TRACTOR CO., a corporation, Appellee.

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

Rehearing Denied May 13, 1975.

Review Denied June 10, 1975.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by James D. Winter, Asst. Atty. Gen., Phoenix, for appellants.

Jennings, Strouss & Salmon by Clarence J. Duncan, M. Byron Lewis, Phoenix, Rex E. Lee, Provo, Utah, for appellee.

OPINION

DONOFRIO, Judge.

This case is before us on appeal by the Arizona State Tax Commission from a judgment in the Maricopa County Superior Court which determined that Caterpillar Tractor Co. was not taxable by the State of Arizona on certain income arising out of interstate sales of machines and parts from Caterpillar operations outside the State to its two independent Caterpillar retail dealers within Arizona...

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