Legal Opinion
City of Phoenix v. West Publishing Co.
Court of Appeals of Arizona
Decided September 17, 1985No. 1 CA-CIV 6716PublishedCited by 10 opinions
1Opinion of the Court
BROOKS, Judge.
This appeal involves an attempt by the City of Phoenix (City) to impose its privilege license tax on West Publishing Company (West). A number of issues and cross-issues are raised, but only one need be addressed as it is dispositive of this appeal.
We find West’s activity within the City to be insufficient to establish the necessary constitutional nexus justifying imposition of the tax in question. We therefore affirm the judgment entered by the trial court.
FACTS AND PROCEDURAL HISTORY
West is a Minnesota corporation involved in the publication and sale of legal books and…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
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3Cited by10 opinions
- City of Prescott v. Town of Chino ValleyCourt of Appeals of Arizona · 1989
- Arizona Department of Revenue v. Care Computer Systems, Inc.Court of Appeals of Arizona · 2000
- Centric-Jones Co. v. Town of MaranaCourt of Appeals of Arizona · 1996
- Department of Revenue v. Moki Mac River Expeditions, Inc.Court of Appeals of Arizona · 1989
- Arizona Department of Revenue v. Robinson's HardwareCourt of Appeals of Arizona · 1986
5 more not listed; retrieve them via the Exa API.