Legal Opinion
Arizona State Tax Commission v. Phelps Dodge Corp.
Arizona Supreme Court
Decided July 21, 1977No. 12998PublishedCited by 6 opinions
1Opinion of the Court
STRUCKMEYER, Vice Chief Justice.
This is a consolidation of separate appeals perfected by the Arizona State Tax Commission against five mining companies. Jurisdiction was accepted on petition to transfer under Rule 47(e), Rules of the Supreme Court. Reversed.
The appellees initiated their actions in 1973 and 1974 in the Superior Court pursuant to A.R.S. § 43-177(f)(2), 1 following hearings on their protests to additional tax assessments. The Superior Court entered summary judgments on appellees’ motions for the reason that the decisions of the Tax Commission were void for failure of the…
2Cases cited11 opinions
- Desert Waters, Inc. v. Superior CourtArizona Supreme Court · 1962
- Whitfield Transportation, Inc. v. BrooksArizona Supreme Court · 1956
- Duncan v. MackArizona Supreme Court · 1942
- Knape v. BrownArizona Supreme Court · 1959
- Schnatzmeyer v. Industrial CommissionArizona Supreme Court · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Smith v. Arizona Citizens Clean Elections CommissionArizona Supreme Court · 2006
- Chalkboard, Inc. Karen M. Hoyt v. Susan Brandt Boyd Dover Lucinda Blair Andy Harclerode Sherry Meredith Lloyd Novick Douglas X. Patino Darwin CoxCourt of Appeals for the Ninth Circuit · 1990
- Arizona Department of Revenue v. Navopache Electric Co-Op, Inc.Court of Appeals of Arizona · 1986
- Chalkboard, Inc. Karen M. Hoyt v. Susan Brandt Boyd Dover Lucinda Blair Andy Harclerode Sherry Meredith Lloyd Novick Douglas X. Patino Darwin CoxCourt of Appeals for the Ninth Circuit · 1989
- Strawberry Ridge Estates, LLC v. Gila CountyCourt of Appeals of Arizona · 2015
1 more not listed; retrieve them via the Exa API.