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STATE v. SELBY

No. 2 CA-CIV 1974.

25 Ariz. App. 500 (1976)

544 P.2d 717

STATE of Arizona, State of Arizona Department of Revenue, and John M. Hazelett, L. Waldo DeWitt, Bob Kennedy, as members thereof, Appellants, v. Howard W. SELBY and Liliane R. Selby, husband and wife, Appellees.

Court of Appeals of Arizona, Division 2.

Rehearing Denied February 23, 1976.

Review Denied March 16, 1976.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellants.

Robertson, Molloy, Fickett & Jones, P.C., by Michael J. Meehan and Donald S. Robinson, Tucson, for appellees.

OPINION

HATHAWAY, Judge.

The State Tax Commission of Arizona assessed a transactional privilege and educational excise tax of $3,759.35 against appellees Liliane and Howard Selby. Appellees paid the tax under protest and filed suit to recover it. A summary judgment in their favor is the subject of this appeal.

Appellees own 100% of the stock of Selby Motors, a Lincoln-Mercury dealership. They lease to Selby Motors the real property which the dealership...

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