Boyes v. State
Court of Appeals of Arizona
1Opinion of the Court
HATHAWAY, Chief Judge.
Roy Boyes was charged with violation of A.R.S. § 40-660, for failure to comply with motor carrier licensing and taxing statutes, a misdemeanor, and in addition, was assessed a tax, as a “contract motor carrier of property,” under A.R.S. § 40-641.1 Maintaining that he is in fact a “private motor carrier, and therefore exempt from the tax,” Boyes paid the tax under protest and sued for return of the monies paid and for a declaratory judgment that he was a private carrier. The trial court ruled against Boyes, affirming the order of the Corporation Commission, and he has…
Also in this document: Concurrence.
2Cases cited17 opinions
- Brooks Transp. Co. v. United StatesDistrict Court, E.D. Virginia · 1950
- Red Ball Motor Freight, Inc. v. ShannonSupreme Court of the United States · 1964
- Visco v. State Ex Rel. PickrellArizona Supreme Court · 1963
- Campbell v. Commonwealth Plan, Inc.Arizona Supreme Court · 1966
- Interstate Commerce Commission v. Tank Car Oil Corp.Court of Appeals for the Fifth Circuit · 1945
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3Cited by6 opinions
- Russell v. Jim Russell Supply, Inc.Appellate Court of Illinois · 1990
- Shaw v. StateCourt of Appeals of Arizona · 1968
- Boyes v. StateArizona Supreme Court · 1969
- Thorneycroft v. Emery Air Freight Corp.Court of Appeals of Arizona · 1979
- Russell v. Jim Russell Supply, Inc.Appellate Court of Illinois · 1990
1 more not listed; retrieve them via the Exa API.