Thorneycroft v. Emery Air Freight Corp.

OPINION

WREN, Presiding Judge.

This is an appeal from a summary judgment entered in an action to recover assessed motor carrier gross receipts license taxes. The trial court ruled that plaintiffappellee Emery Air Freight Corporation (plaintiff) was neither a common nór a contract carrier and ordered a refund of the *409taxes which had been paid under protest plus interest from the date paid. Defendant-appellant, Arizona Department of Transportation (defendant) sought review of this decision alleging that plaintiff’s operations constituted a common or contract carrier of property subject to taxation…