STATE TAX COM'N v. OLIVER'S LAUNDRY & DRY CLEAN.

No. 2 CA-CIV 1225.

19 Ariz. App. 442 (1973)

508 P.2d 107

STATE TAX COMMISSION of Arizona et al., Appellants, v. OLIVER'S LAUNDRY & DRY CLEANING CO., an Arizona corporation, Appellee.

Court of Appeals of Arizona, Division 2.

March 22, 1973.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen. by Mary Z. Chandler, Asst. Atty. Gen., Tucson, for appellants.

Robertson, Molloy, Fickett & Jones, P.C. by John J. Donahue, Jr., Tucson, for appellee.


HATHAWAY, Chief Judge.

Oliver's Laundry and Dry Cleaning Co., a corporation, filed a complaint in the Superior Court of Pima County, appealing the Arizona State Tax Commission's denial of certain deductions on Arizona State Income Tax returns. Oliver's claimed that as the surviving corporation of a merger, it was entitled to carry over and deduct the losses incurred by the merging corporation because the surviving corporation was the identical taxpayer and entitled...

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