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PUROLATOR SEC., INC. v. THORNEYCROFT

No. 12664.

116 Ariz. 394 (1977)

569 P.2d 824

PUROLATOR SECURITY, INC., a Texas Corporation, Appellant, v. Philip THORNEYCROFT, Acting Superintendent, Motor Vehicle Division, Department of Transportation, and the Arizona Corporation Commission, Appellees.

Supreme Court of Arizona, In Banc.

September 20, 1977.

Attorney(s) appearing for the Case

Shimmel, Hill, Bishop & Gruender, P.C., by Richard B. Johnson, Phil B. Hammond, Brice I. Bishop, Phoenix, for appellant.

Bruce E. Babbitt, Atty. Gen., John L. Jones, Asst. Atty. Gen., Jon M. Memmott, Former Asst. Atty. Gen., Phoenix, for appellee Philip Thorneycroft.

GORDON, Justice:

This is an appeal from a summary judgment entered in two consolidated cases and from the denial of a motion to vacate said judgment. In Cause No. C-276481, Purolator Security, Inc. (hereinafter Purolator) sought a refund of license taxes paid and to abate taxes allegedly due the Department of Transportation. The action was predicated on a determination by the Arizona Corporation Commission that Purolator was not a common carrier. This determination...

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