Arizona State Tax Commission v. First Bank Building Corp.

DONOFRIO, Judge.

This is an appeal by the Arizona State Tax Commission, hereafter called the commission, and a cross-appeal by First Bank Building Corporation, a corporation, hereafter called plaintiff, from a judgment awarding plaintiff the sum of $61,368.53 of the taxes which had been paid under protest, and awarding the commission the sum of $6,547.11 out of the taxes paid under protest.

The cause was submitted to the trial court on stipulated facts and exhibits furnished by the respective parties in connection with their motions for summary judgment. Inasmuch as the facts are undisputed,…