Legal Opinion
City of Tempe v. Del E. Webb Corporation
Court of Appeals of Arizona
Decided January 25, 1971No. 1 CA-CIV 1293PublishedCited by 9 opinions
1Opinion of the Court
HOWARD, Judge.
During 1966 and 1967, appellee (hereinafter referred to as Webb) entered into contracts with the Arizona Board of Regents for the construction of certain buildings on the campus of Arizona State University in Tempe, Arizona. Appellant (hereinafter referred to as City) assessed Webb for the Transaction Privilege Tax on payments made by the Board of Regents to Webb. The taxes were paid by Webb under protest which thereupon instituted this action for their recovery.
The case was tried to the court without a jury on an agreed statement of facts, pursuant to rule 52(c), Rules of Civil…
2Cases cited22 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- United States v. BoydSupreme Court of the United States · 1964
- Sproul v. GilbertOregon Supreme Court · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Flagstaff Vending Co. v. City of FlagstaffArizona Supreme Court · 1978
- J. C. Penney Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1980
- City of Boulder v. Regents of the University of ColoradoSupreme Court of Colorado · 1972
- City of Tucson v. RicklesCourt of Appeals of Arizona · 1971
- University of Utah v. Salt Lake CountyUtah Supreme Court · 1976
4 more not listed; retrieve them via the Exa API.