State Tax Commission v. Murray Co. of Texas, Inc.

PHELPS, Justice.

This is an appeal by the State Tax Commission of the State of Arizona from a judgment against it in the sum of $14,213.-29 paid by plaintiff-appellee under protest following an additional assessment against it by the Commission ip the above amount as and for a transaction privilege tax as provided for under the provisions of A.R. S. § 42-1301 et seq. The parties will hereinafter be designated as plaintiff and the Commission.

The facts are that plaintiff is a Delaware corporation with its principal place of business located at Dallas, Texas, and a branch office in Fresno,…