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STATE EX REL. DEPT. OF REVENUE v. TALLEY

No. 1 CA-TX 92-0013.

182 Ariz. 17 (1994)

893 P.2d 17

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, Cross-Appellee, v. TALLEY INDUSTRIES, INC., Talley Realty Investment Group, Inc.; Mesa Co., Inc.; Talley Realty Development, Inc.; Talley Leasing Co.; TRP Technology, Inc., formerly known as Russell Plastics; Dynamic Science; Talley Industries of Arizona, Inc.; Talley Services, Inc.; Universal Propulsion Co.; Adorence Co., Inc.; Electrodynamics; General Time Controls; General Time Corp.; General Time Instruments; Minelco, Inc.; Robert Allen Classics; Stencel Aero Engineering; TPV Investments; Talley Education Services; Talley International Services; Talley Stencel Corp.; Talley Support Services; Talley Technical Services; Talma, Inc.; and Waterbury Companies, Inc., Defendants-Appellees, Cross-Appellants.

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

Review Denied April 25, 1995.

Attorney(s) appearing for the Case

Grant Woods, Atty. Gen. by Gail H. Boyd, James M. Susa, Asst. Attys. Gen., Phoenix, for appellant-cross-appellee.

Snell & Wilmer by Janet E. Barton, Phoenix, for appellees-cross-appellants.

OPINION

TOCI, Judge.

This appeal involves the Arizona income of Talley Industries, Inc. ("Talley") and its twenty-five subsidiary companies (collectively, "the Talley group"). In 1983, Talley apportioned 16.26 percent of the combined net income of the Talley group for Arizona state income taxation.1 Talley contends that the Talley group is a "unitary business" and thus is entitled to apportion to Arizona a share of the Talley...

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