Legal Opinion
Miami Copper Co. Division, Tennessee Corp. v. State Tax Commission
Court of Appeals of Arizona
Decided September 20, 1978No. 2 CA-CIV 2867PublishedCited by 16 opinions
1Opinion of the Court
OPINION
RICHMOND, Chief Judge.
On cross motions for summary judgment, the trial court ruled that appellee Miami Copper Company (taxpayer) was entitled to a refund of transaction privilege and education taxes paid under protest for the years 1964 to 1967. We reverse because we believe the trial court was in error in finding that the proper tax basis was the value of taxpayer’s product when it began its journey to the smelter. 1
Taxpayer mines copper, which is then prepared in part by others for eventual sale out of state by taxpayer. A.R.S. § 42-1309 imposes an education and privilege excise tax…
2Cases cited15 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Arkadelphia Milling Co. v. St. Louis Southwestern Railway Co.Supreme Court of the United States · 1919
- Arkadelphia Co. v. St. Louis SW Ry. Co.Supreme Court of the United States · 1919
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Lake Havasu City v. Mohave CountyCourt of Appeals of Arizona · 1983
- City of Prescott v. Town of Chino ValleyCourt of Appeals of Arizona · 1989
- US West Communications, Inc. v. City of TucsonCourt of Appeals of Arizona · 2000
- Arizona Department of Revenue v. Transamerica Title InsuranceArizona Supreme Court · 1979
- Pittsburgh & Midway Coal Mining Co. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1983
11 more not listed; retrieve them via the Exa API.