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ST. EX REL. ARIZ. DEPT. OF REV. v. CONTROL DATA

No. 1 CA-CIV 5003.

131 Ariz. 452 (1981)

641 P.2d 1296

STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. CONTROL DATA CORPORATION, a Delaware corporation, Defendant-Third Party Plaintiff-Appellee, United States of America, Third Party Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied December 3, 1981.

Review Denied January 6, 1982.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Ian A. MacPherson, Asst. Atty. Gen., Phoenix, for Arizona Dept. of Revenue.

Evans, Kitchel & Jenckes, P.C. by Leslie T. Jones, Jr., Phoenix, for Control Data Corp.

William French Smith, Atty. Gen., of the United States by M. Carr Ferguson, Asst. Atty. Gen., Charles E. Stratton, Gilbert E. Andrews, Ann B. Durney, William S. Estabrook, Attys., Tax Division, Dept. of Justice, Washington, D.C., Melvin A. McDonald, Jr., U.S. Atty., Phoenix, James P. Loss, Asst. U.S. Atty., Phoenix, for the United States of America.

OPINION

EUBANK, Judge.

This appeal concerns the Arizona Transaction Privilege Tax, A.R.S. § 42-1301 et seq., and an exemption therein relating to "sales" made directly to the United States Government. Control Data Corporation, defendant-appellee, was audited and assessed for taxes allegedly due on rental receipts for equipment leased to the United States Government, Department of the Army.1 Control Data protested the assessment...

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