J. H. Welsh & Son Contracting Co. v. Arizona State Tax Commission

ROYLSTON, ROBERT O., Judge of the Superior Court.

In computing the Transaction Privilege Taxes which the Arizona State Tax Commission claimed to be due from the appellant, the Commission declined to permit a credit against the computation based upon claimed “fringe benefit” payments. The Commission levied an assessment. -.All proper administrative procedures had been accomplished and the appellant filed a timely appeal to the Superior Court pursuant to Section 42-1339, subsec. B, A.R.S. The matter was presented to the Superior Court and a judgment was rendered from which an appeal was taken to…