Arizona State Tax Commission v. Ensign

UDALL, Justice.

The Arizona State Tax Commission has appealed from an adverse judgment “reluctantly” entered by Judge Windes of the Superior Court of Maricopa County in a “suit for recovery of taxes illegally collected”. Such an action is provided for in Article II, Section 17, of the Excise Revenue' Act of 1935, now appearing as Section 73-1318, A.C.A.1939. The learned trial Judge considered himself bound by a previous decision of this court even though he thoroughly disagreed with the conclusion.

Appellees Ensign and Kempson, plaintiffs below, are partners engaged, among other things, in the…