(DOWNLOAD) "Welsh V. Arizona State Tax Commission" by Arizona Court of Appeals # Book PDF Kindle ePub Free

eBook details

Title: Welsh V. Arizona State Tax Commission
Author : Arizona Court of Appeals
Release Date : January 06, 1966
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

In computing the Transaction Privilege Taxes which the Arizona State Tax Commission claimed to be due from the appellant, the Commission declined to permit a credit against the computation based upon claimed "fringe benefit" payments. The Commission levied an assessment. All proper administrative procedures had been accomplished and the appellant filed a timely appeal to the Superior Court pursuant to Section 42-1339, subsec. B, A.R.S. The matter was presented to the Superior Court and a judgment was rendered from which an appeal was taken to the Court of Appeals. The appellant relies upon the same section in relation to the jurisdiction of the Court of Appeals. There are two aspects of the matter now pending in this Court, the first being the jurisdiction of the Court of Appeals and the second being the merits of the appellant's position.