State v. Airesearch Mfg. Co.
Arizona Supreme Court
1Opinion of the Court
PHELPS, Justice.
The appellee, Airesearch Manufacturing Company, Inc., hereinafter referred to as the company, was incorporated to do business in the state of Arizona in July, 1942, its purpose being to carry on a defense plant activity as a part of the war program. It continued its operations until sometime during the year 1946 when it closed up its affairs and withdrew from the state.
During the period of its operation it kept its books on an “accrual” basis as distinguished from a “cash” basis. The com^( pany in submitting its income tax report to the Arizona State Tax Commission,…
2Cases cited14 opinions
- Automatic Registering MacHine Co. v. Pima CountyArizona Supreme Court · 1930
- Garrison v. LukeArizona Supreme Court · 1938
- White v. AdlerNew York Court of Appeals · 1942
- Magma Copper Co. v. Arizona State Tax CommissionArizona Supreme Court · 1948
- Barth v. County of ApacheArizona Supreme Court · 1917
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3Cited by36 opinions
- City of Mesa v. KillingsworthArizona Supreme Court · 1964
- Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
- Mendelsohn v. Superior CourtArizona Supreme Court · 1953
- Edgar T. Weekes v. Atlantic National Ins. Co., California State Auto Association v. Atlantic National Ins. Co., Atlantic National Ins. Co. v. California State Auto AssociationCourt of Appeals for the Ninth Circuit · 1966
- Estate of Bohn v. WaddellCourt of Appeals of Arizona · 1992
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