In the Matter of the Lusk Corporation, Debtors v. Arizona State Tax Commission

KOELSCH, Circuit Judge.

This matter is here on the appeal of the Arizona State Tax Commission from a judgment of the district court, affirming a determination of the special master in a corporate reorganization proceeding under Chapter X of the Bankruptcy Act.

It involves two issues, the principal one being whether The Lusk Corporation, one of the corporate debtors included in the proceeding was, during the period under consideration, engaged in Ar-' izona in the business of “contracting” (Ariz.Rev.Stat. § 42-1310(2) (i)) as that term is defined in Ariz.Rev.Stat. § 42-1301(4) 1 and hence was…