Campbell v. Commonwealth Plan, Inc.

CAMERON, Judge.

The Commonwealth Plan, Inc., the plaintiff below, appellee herein, filed an action in the Superior Court of Maricopa County, against the defendant David H. Campbell in his capacity as Superintendent of the Motor Vehicle Division of the Arizona State Highway Department to recover taxes paid under protest to the Motor Vehicle Division by the plaintiff. The parties stipulated as to the facts in the case, and each *521moved for summary judgment. From an order granting plaintiff’s motion for summary judgment, and denying defendant’s motion for summary judgment, defendant brings this…