W.E. HELLER WESTERN v. DEPT. OF REVENUE

No. 1 CA-CIV 8605.

161 Ariz. 45 (1986)

775 P.2d 1109

WALTER E. HELLER WESTERN, INC., a California corporation, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department B.

July 29, 1986.


Attorney(s) appearing for the Case

Gust, Rosenfeld, Divelbess & Henderson by Richard A. Segal, Dale S. Zeitlin, Phoenix, for plaintiff-appellant.

Robert K. Corbin, Atty. Gen. by Gail H. Boyd, Asst. Atty. Gen., Phoenix, for defendant-appellee.


OPINION

KLEINSCHMIDT, Judge.

Walter E. Heller Western, Inc. appeals from a summary judgment entered against it in its suit challenging the Department of Revenue's calculation of Heller Western's income tax liability for the calendar years 1976 through 1979. Under the applicable tax regulation if a greater proportion of a taxpayer's income producing activity with regard to sales of intangible property occurs outside the state, such sales are deemed not to have...

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