Magma Copper Co. V. Arizona State Tax Commission

The material facts in this case are, in substance, as follows: On September 15, 1941, the Arizona State Tax Commission, (hereinafter referred to as the Commission) pursuant to provisions of law relating to the collection of income tax, by its Order No. 178 -- 1941 -- 9, levied additional assessments of income taxes on appellant for the years 1939 and 1940.