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ARIZONA STATE TAX COM'N v. GARRETT CORPORATION

No. 6179.

79 Ariz. 389 (1955)

291 P.2d 208

ARIZONA STATE TAX COMMISSION, a body politic and corporate, Warren Peterson, Thad M. Moore and William Stanford, as Members of and constituting the Arizona State Tax Commission, Appellants, v. The GARRETT CORPORATION, Appellee.

Supreme Court of Arizona.

December 8, 1955.

Attorney(s) appearing for the Case

Robert Morrison, Atty. Gen., and D. Kelly Turner, Asst. Atty. Gen., for appellants.

Kramer, Roche & Perry and Raymond Huffsteter, Phoenix, and C.W. Leinbach, Jr., and Brian G. Manion, Los Angeles, Cal., for appellee.

STRUCKMEYER, Justice.

This appeal is from a judgment entered in the Superior Court of Maricopa County against appellant State Tax Commission in favor of appellee, The Garrett Corporation, for the sum of $13,587.20. Appellee is engaged in the business of manufacturing in the State of Arizona under the division name of AiResearch Manufacturing Company of Arizona, selling the products of its business to the United States government. Appellants levied an assessment on...

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