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MOORE v. ARTHUR REALTY CORP.

No. 7491.

95 Ariz. 70 (1963)

386 P.2d 795

Thad M. MOORE, William E. Stanford and Warren Petersen as members of and constituting the State Tax Commission of Arizona, Appellant, v. ARTHUR REALTY CORP., a corporation, dba Vendomatic Company, and Jack Gumbin and Stanley Katcher, a partnership dba Vendomatic-Ft. Huachuca, Appellees.

Supreme Court of Arizona. En Banc.

November 20, 1963.

Attorney(s) appearing for the Case

Robert W. Pickrell, Atty. Gen., Philip M. Haggerty, Asst. Atty. Gen., Phoenix, for appellant.

Johnson, Darrow, D'Antonio, Hayes & Morales, Tucson, for appellees.

LOCKWOOD, Justice.

Arthur Realty Corp., a corporation, dba Vendomatic Company, and Jack Gumbin and Stanley Katcher, a partnership dba Vendomatic-Ft. Huachuca, were plaintiffs in independent actions against the Arizona State Tax Commission to recover alleged excess amounts of transaction privilege taxes paid under protest.1 The taxes had been imposed by the Tax Commission on the plaintiffs' business of operating vending machines. These...

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