STATE TAX COMMISSION v. MONTGOMERY WARD & CO. INC.

No. 12012.

113 Ariz. 18 (1976)

545 P.2d 942

STATE TAX COMMISSION of Arizona, Appellant, v. MONTGOMERY WARD & CO., INC., Appellee.

Supreme Court of Arizona, In Division.

Rehearing Denied March 9, 1976.


Attorney(s) appearing for the Case

Gary K. Nelson, Former Atty. Gen., Bruce E. Babbitt, Atty. Gen. by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellant.

Shimmel, Hill, Bishop & Gruender by Richard B. Johnson, Phoenix, for appellee.


HOLOHAN, Justice.

Montgomery Ward & Co., Inc. brought suit against the Arizona State Tax Commission for the recovery of transaction privilege taxes paid under protest and allegedly collected in violation of state law. The trial court awarded judgment in favor of Montgomery Ward & Co., Inc. and the Arizona State Tax Commission appealed.

The appellee conducts a large-scale business operation in Arizona with...

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