Legal Opinion
Southern Pacific Transportation Co. v. State
Court of Appeals of Arizona
Decided April 25, 2002No. 1 CA-TX 00-0024PublishedCited by 20 opinions
1Opinion of the Court
GARBARINO, Judge.
¶ 1A portion of Southern Pacific Transportation Company’s gross income is earned by transporting copper concentrate from the Town of Clifton to other points in Arizona over a railroad route that exits and then reenters Arizona’s boundaries. Southern Pacific appeals from a summary judgment in favor of the Arizona Department of Revenue (ADOR) and the Town of Clifton that partially sustained assessments of delinquent transaction privilege taxes imposed on these gross receipts under the transportation classification, Arizona Revised Statutes (A.R.S.) section 42-5062 (Supp.2001),1…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by20 opinions
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
- Pinal Vista Properties, L.L.C. v. TurnbullCourt of Appeals of Arizona · 2004
- Northwood Construction Co. v. Township of Upper MorelandSupreme Court of Pennsylvania · 2004
- Lehman Bros. Bank, FSB v. State Bank CommissionerSupreme Court of Delaware · 2007
- Walgreen Arizona Drug Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2004
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