Arizona State Tax Commission v. First Bank Building Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that if the Legislature had intended to extend the transaction privilege to property owners on whose property the business is conducted it “could have easily spelled it out in the Statute”
• finding subsidiary that merely held title to real property and received income from it was not engaged in “business”

Source: CourtListener parenthetical corpus (CC0).