Legal Opinion
Swift & Company v. State Tax Commission
Arizona Supreme Court
Decided December 15, 1969No. 9749-PRPublishedCited by 17 opinions
1Opinion of the Court
McFarland, justice:
These are Cross-Petitions for Review from a decision of the Court of Appeals, Division One, Swift & Co. v. State Tax Commission, 10 Ariz.App. 10, 455 P.2d 459. The petitioner-plaintiff, Swift & Company (Swift) brought suit in the Superior Court of Maricopa County to recover Transaction Privilege Taxes 1 and Education Excise Taxes 2 imposed by the petitioner-defendant, State Tax Commission (Commission). The taxes were levied on meat and dairy products sold to base exchanges, commissaries and commissioned officers’ clubs located on several military bases throughout the State…
2Cases cited18 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Helvering v. WinmillSupreme Court of the United States · 1938
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Cammarano v. United StatesSupreme Court of the United States · 1959
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Smith v. Industrial CommissionArizona Supreme Court · 1976
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
- Bell v. Department of LicensingMontana Supreme Court · 1979
- Pittsburgh & Midway Coal Mining Co. v. Arizona Department of RevenueArizona Supreme Court · 1989
- Cochise County v. KirschnerCourt of Appeals of Arizona · 1992
12 more not listed; retrieve them via the Exa API.