Legal Opinion
State Tax Commission v. Television Services, Inc.
Arizona Supreme Court
Decided March 30, 1972No. 10437PublishedCited by 9 opinions
1Opinion of the Court
STRUCKMEYER, Justice.
This is an appeal by the State Tax Commission of Arizona from a judgment of the Superior Court of Yavapai County, Arizona, adjudging that the Tax Commission was not entitled to recover any taxes from Television Services and its stockholders arising out of a deficient income tax assessment in the amount of $12,676.76. Judgment of the Superior Court reversed.
On July 31, 1961, Television Services, Inc., a private corporation, was dissolved. All of its assets were transferred to its stockholders within one year, with the company filing a State tax return which did not report…
2Cases cited7 opinions
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- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Fort Smith Lumber Co. v. Arkansas Ex Rel. ArbuckleSupreme Court of the United States · 1920
- Garrison v. LukeArizona Supreme Court · 1938
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3Cited by9 opinions
- Consolidated Water Utilities, Ltd. v. Arizona Corp. CommissionCourt of Appeals of Arizona · 1993
- Bowles v. Arizona Department of RevenueCourt of Appeals of Arizona · 1984
- Warfe v. Rocky Mountain Fire & Casualty Co.Court of Appeals of Arizona · 1978
- Arizona State Tax Commission v. ReiserArizona Supreme Court · 1973
- Davis v. Arizona Department of RevenueCourt of Appeals of Arizona · 2000
4 more not listed; retrieve them via the Exa API.