Arizona State Tax Commission v. Parsons-Jurden Corp.

CAMERON, Judge.

This is an appeal by the defendant Arizona State Tax Commission from a judgment of the trial court which granted the motion of the plaintiff, Parsons-Jurden Corporation, for summary judgment and denied defendant’s motion for summary judgment. Since the matter turns upon the interpretation to be applied to undisputed facts, this Court is free to substitute its analysis of the record for the analysis of the record by the trial court Goodyear Aircraft Corp. v. Arizona State Tax Com’n, 1 Ariz.App. 302, 402 P.2d 423 (1965), keeping in mind that in a motion for summary judgment the…