State ex rel. Arizona Department of Revenue v. Arizona Sand & Rock Co.

OPINION

CONTRERAS, Judge.

This is an appeal from summary judgment granted Arizona Sand & Rock Co. (AS & R) in an action brought by the Arizona Department of Revenue (ADR) from a redetermination by the Board of Tax Appeals of AS & R’s state tax deduction for federal income taxes paid for the fiscal years ending April 30, 1978, and April 30,1979. Because we determine that AS & R followed the correct allocation formula in calculating its deduction, we affirm the summary judgment entered below.

The pertinent facts are undisputed. AS & R is a wholly-owned subsidiary of California Portland Cement…