THORNEYCROFT v. EMERY AIR FREIGHT CORP.

No. 1 CA-CIV 4071.

122 Ariz. 408 (1979)

595 P.2d 200

Philip THORNEYCROFT, Assistant Director, Motor Vehicle Division, Arizona Department of Transportation, Appellant, v. EMERY AIR FREIGHT CORPORATION, Appellee.

Court of Appeals of Arizona, Division 1.

Rehearing Denied April 25, 1979.


Attorney(s) appearing for the Case

John A. LaSota, Jr., Former Atty. Gen., Robert K. Corbin, Atty. Gen. by Edwin P. Lee, Asst. Atty. Gen., Phoenix, for appellant.

Snell & Wilmer by Daniel J. McAuliffe, Phoenix, for appellee.


OPINION

WREN, Presiding Judge.

This is an appeal from a summary judgment entered in an action to recover assessed motor carrier gross receipts license taxes. The trial court ruled that plaintiff-appellee Emery Air Freight Corporation (plaintiff) was neither a common nor a contract carrier and ordered a refund of the taxes which had been paid under protest plus interest from the date paid. Defendant-appellant, Arizona...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases