STATE TAX COMMISSION v. HOLMES & NARVER, INC.

No. 12019.

113 Ariz. 165 (1976)

548 P.2d 1162

STATE TAX COMMISSION of Arizona, the State of Arizona, and L. Waldo DeWitt, John M. Hazelett and Robert A. Kennedy, as members of and constituting the State Tax Commission of Arizona, Appellants, v. HOLMES & NARVER, INC., a California Corporation, Appellee.

Supreme Court of Arizona, In Banc.

Rehearing Denied May 25, 1976.


Attorney(s) appearing for the Case

Bruce E. Babbit, Atty. Gen., Gary K. Nelson, Former Atty. Gen., James D. Winter, Asst. Atty. Gen., Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellants.

Allen, McClennen & Fels, by Louis McClennen, Phoenix, for appellee.


ROBERT C. BROOMFIELD, Judge of the Superior Court:

This is a suit to recover a tax paid under protest after the State Tax Commission levied an additional assessment on a transaction privilege tax. The matter was submitted to the trial court on a motion for summary judgment supported by stipulated facts. Appellants State Tax Commission of Arizona, the State of Arizona and the members of the Tax Commission, hereinafter all referred to as the Commission, appeal from...

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