MIAMI COPPER CO., ETC. v. STATE TAX COM'N

No. 2 CA-CIV 2867.

121 Ariz. 150 (1978)

589 P.2d 24

MIAMI COPPER COMPANY DIVISION, TENNESSEE CORPORATION, Plaintiff-Appellee, v. STATE TAX COMMISSION of the State of Arizona, Defendant-Appellant.

Court of Appeals of Arizona, Division 2.

Rehearing Denied November 22, 1978.

Review Denied December 12, 1978.


Attorney(s) appearing for the Case

Morris & Malott by James R. Malott, Jr., Globe, for plaintiff/appellee.

John A. LaSota, Jr., Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for defendant/appellant.


OPINION

RICHMOND, Chief Judge.

On cross motions for summary judgment, the trial court ruled that appellee Miami Copper Company (taxpayer) was entitled to a refund of transaction privilege and education taxes paid under protest for the years 1964 to 1967. We reverse because we believe the trial court was in error in finding that the proper tax basis was the value of taxpayer's product when it began its journey to...

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