State v. Southwest Lumber Mills, Inc.
Arizona Supreme Court
1Opinion of the Court
WINDES, Justice.
Robert D. Ramsey, as the owner of certain trucks and trailers entered into a “lease agreement” with the Southwest Lumber Mills, Inc., whereby he leased the equip-
ment to the company upon terms which so far as pertinent will be hereinafter recited. C. L. Lane, superintendent of motor vehicles, Arizona highway department, believing that Ramsey in leasing the property to the company was operating , as a contract motor carrier as defined by section 66-501, A.C.A.1939 [A.R.S. § 40-601], assessed against him the license tax and penalties imposed by the provisions of section 66-518,…
2Cases cited7 opinions
- State Tax Commission v. United Verde Extension Mining Co.Arizona Supreme Court · 1931
- People v. MosleyMichigan Supreme Court · 1953
- People v. Hertz Driveurself Stations, Inc.Michigan Supreme Court · 1953
- Earle, Collector of Internal Revenue v. Babler Earle, Collector of Internal Revenue v. Conley (Two Cases)Court of Appeals for the Ninth Circuit · 1950
- People v. TedescoCalifornia Court of Appeal · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- General Mills, Inc. v. StateSupreme Court of Minnesota · 1975
- Campbell v. Commonwealth Plan, Inc.Arizona Supreme Court · 1966
- Haden v. RhodesSupreme Court of Alabama · 1960
- MECHAM PONTIAC CORPORATION v. WilliamsArizona Supreme Court · 1963
- Ryder Truck Rental v. City of PhoenixArizona Tax Court · 1992
3 more not listed; retrieve them via the Exa API.