Duhame v. State Tax Commission

UDALL, Judge.

Appellant, E. W. Duhame, a licensed contractor commenced this action againa: the appellee State Tax Commission of Arizona, to recover taxes paid under protes in the sum of $10,778.23. The parties will hereafter be referred to as the plaintiff and the Commission.

The Commission moved for the dismissal of the forty-two page complaint on the ground that none of the five causes of action stated therein set forth a claim upon which relief could be granted. The court granted the motion, and the plaintiff declined to plead further. After entry of judgment dismissing the action, plaintiff…