Pittsburgh & Midway Coal Mining Co. v. Arizona Department of Revenue

How courts have described this case

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

• holding that taxpayer need not have paid its taxes “under protest” to later receive refund when found that taxpayer overpaid
• “An honorable government would not keep taxes to which it is not entitled, and the legislative scheme supports that result”
• court abandoned common law doctrine that taxes paid voluntarily and without duress could not be recovered, and allowed recovery against the state
• all taxpayers contesting various taxes in consolidated appeals exhausted administrative remedies before judicial review

Source: CourtListener parenthetical corpus (CC0).