(Download) "Miami Copper Co. V. State Tax Commission" by Arizona Court of Appeals * Book PDF Kindle ePub Free

eBook details

Title: Miami Copper Co. V. State Tax Commission
Author : Arizona Court of Appeals
Release Date : January 20, 1978
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

On cross motions for summary judgment, the trial court ruled that appellee Miami Copper Company (taxpayer) was entitled to a refund of transaction privilege and education taxes paid under protest for the years 1964 to 1967. We reverse because we believe the trial court was in error in finding that the proper tax basis was the value of taxpayer's product when it began its journey to the smelter.*fn1