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.


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...

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