Legal Opinion
Industrial Uranium Co. v. State Tax Commission
Arizona Supreme Court
Decided December 19, 1963No. 7162PublishedCited by 20 opinions
1Opinion of the Court
STRUCKMEYER, Justice.
Under protest appellant' paid certain transaction privilege taxes assessed by the State Tax Commission and by this action sought a refund pursuant to the applicable statute, A.R.S. § 42-1339. The cause was dismissed in the court below for failure to state a claim on which relief could be granted and this appeal duly followed.
Appellant is a Utah corporation engaged in the business of mining, producing and shipping uranium and vanadium ores from lands within Arizona held in trust by the United States for the Navajo Tribe of Indians. Its business is carried on pursuant to…
2Cases cited11 opinions
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Tower Plaza Investments, Limited v. DeWittArizona Supreme Court · 1973
- Commonwealth Edison Co. v. StateMontana Supreme Court · 1980
- City of Tempe v. Prudential Insurance Co. of AmericaArizona Supreme Court · 1973
- People of Faith v. Dept. of RevenueArizona Tax Court · 1989
- State Ex Rel. Arizona Department of Revenue v. Cochise AirlinesCourt of Appeals of Arizona · 1980
15 more not listed; retrieve them via the Exa API.