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6 Arizona opinions name it 2 courts 1953–1974 0 in the last five years
The cases below were cited by Arizona courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Arizona State Tax Commission v. Ensigngreen2 sentences1969A carrier may be engaged in the business of transporting freight or passengers between different points inside the state, or through the state, or between points inside the state and points outside the state. * * * [I]t is clear that a tax upon the privilege of engaging in business within the state, if not limited, includes and applies to interstate as well as to intrastate business.” Arizona State Tax Commission v. Ensign, 75 Ariz. 220, 223, 224 , 254 P.2d 1029, 1031 (1953). 1969A carrier may be engaged in the business of transporting freight or passengers between different points inside the state, or through the state, or between points inside the state and points outside the state. * * * [I]t is clear that a tax upon the privilege of engaging in business within the state, if not limited, includes and applies to interstate as well as to intrastate business.” Arizona State Tax Commission v. Ensign, 75 Ariz. 220, 223, 224 , 254 P.2d 1029, 1031 (1953). | 1 | 3 |
State Tax Commission v. Consumers Market, Inc.green2 sentences1974See State Tax Commission v. Consumers Market, Inc., 87 Ariz. 376 , 351 P.2d 654 (1960). 1974See State Tax Commission v. Consumers Market, Inc., 87 Ariz. 376 , 351 P.2d 654 (1960). | 1 | 1 |
Arizona State Tax Com'n v. Garrett Corporationgreen2 sentences1960See, Arizona State Tax Commission v. Garrett Corporation, 79 Ariz. 389 , 291 P.2d 208 , and the cases therein cited in support of this proposition. 1960See, Arizona State Tax Commission v. Garrett Corporation, 79 Ariz. 389 , 291 P.2d 208 , and the cases therein cited in support of this proposition. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Arizona. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
State Tax Commission v. Quebedeaux Chevrolet
green
2 sentences1956State Tax Commission v. Quebedeaux Chevrolet, 71 Ariz. 280 , 226 P.2d 549 . 1956State Tax Commission v. Quebedeaux Chevrolet, 71 Ariz. 280 , 226 P.2d 549 . | 2 | 1953–1956 |
Tower Plaza Investments, Limited v. DeWitt
green
2 sentences1974Tower Plaza Investments, Limited v. DeWitt, 109 Ariz. 248 , 508 P.2d 324 (1973). § 42-1310 is *482 therefore not a tax upon the sale of items of merchandise, but is a tax upon the privilege of engaging in business as measured by gross income from sales. 1974Tower Plaza Investments, Limited v. DeWitt, 109 Ariz. 248 , 508 P.2d 324 (1973). § 42-1310 is *482 therefore not a tax upon the sale of items of merchandise, but is a tax upon the privilege of engaging in business as measured by gross income from sales. | 1 | 1974–1974 |
Postal Telegraph-Cable Co. v. City of Richmond
green
2 sentences1969Were there any doubt as to whether this would be a burden upon interstate commerce in contravention of the commerce clause and the due process clauses of the United States Constitution, we believe the matter was resolved by the United States Supreme Court: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing the business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938). ‘Even interst 1969Were there any doubt as to whether this would be a burden upon interstate commerce in contravention of the commerce clause and the due process clauses of the United States Constitution, we believe the matter was resolved by the United States Supreme Court: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing the business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938). ‘Even interst | 1 | 1969–1969 |
Western Live Stock v. Bureau of Revenue
green
2 sentences1969Were there any doubt as to whether this would be a burden upon interstate commerce in contravention of the commerce clause and the due process clauses of the United States Constitution, we believe the matter was resolved by the United States Supreme Court: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing the business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938). ‘Even interst 1969Were there any doubt as to whether this would be a burden upon interstate commerce in contravention of the commerce clause and the due process clauses of the United States Constitution, we believe the matter was resolved by the United States Supreme Court: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing the business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 , 58 S.Ct. 546 , 82 L.Ed. 823 (1938). ‘Even interst | 1 | 1969–1969 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.