Legal Opinion

Tower Plaza Investments, Limited v. DeWitt

Arizona Supreme Court

Decided March 29, 1973No. 11066PublishedCited by 46 opinions

1Opinion of the Court

STRUCKMEYER, Justice.

This is a special action pursuant to Article 6, § 5(1), Constitution of Arizona, A.R.S., and Rules of Procedure for Special Actions, A.R.S. 17, seeking to prohibit respondents, members of the State Tax Commission of Arizona, from imposing certain real property rental taxes. Because substantial revenues of the State are involved, as well as the legal rights of petitioners as taxpayers, and, following the decision in Alvord v. State Tax Commission, 69 Ariz. 287, 213 P.2d 363 (1950), we accepted jurisdiction.

Collectively, petitioners are the owners of real property herein…

2Cases cited31 opinions

  1. Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
  4. Cox v. HartSupreme Court of the United States · 1923
  5. American Federation of Labor v. American Sash & Door Co.Supreme Court of the United States · 1949

26 more not listed; retrieve them via the Exa API.

3Cited by46 opinions

  1. Hall v. A.N.R. Freight System, Inc.Arizona Supreme Court · 1986
  2. San Carlos Apache Tribe v. Superior CourtArizona Supreme Court · 1999
  3. City of Tucson v. Clear Channel Outdoor, Inc.Court of Appeals of Arizona · 2008
  4. Aranda v. Industrial Com'n of ArizonaArizona Supreme Court · 2000
  5. Belco Petroleum Corp. v. State Board of EqualizationWyoming Supreme Court · 1978

41 more not listed; retrieve them via the Exa API.

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