(Download) "Mcelhaney Cattle Co. V. Smith" by Arizona Supreme Court # eBook PDF Kindle ePub Free
eBook details
- Title: Mcelhaney Cattle Co. V. Smith
- Author : Arizona Supreme Court
- Release Date : January 19, 1982
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
This case presents the question whether cattle being fed at a commercial feedlot are "inventory" exempt from taxation under either the "wholesaler" exemption provided by Article IX, § 2 of the Arizona Constitution or the "manufacturer" exemption provided by Article IX, § 13. We conclude that neither exemption is applicable.