Purolator Security, Inc. v. Thorneycroft

GORDON, Justice:

This is an appeal from a summary judgment entered in two consolidated cases and from the denial of a motion to vacate said judgment. In Cause No. C-276481, Purolator Security, Inc. (hereinafter Purolator) sought a refund of license taxes paid and to abate taxes allegedly due the Department of Transportation. The action was predicated on a determination by the Arizona Corporation Commission that Purolator was not a common carrier. This determination *396was challenged by the Arizona Department of Transportation in Cause No. C-286436. We take jurisdiction pursuant to 17A, A.R.S.…