Legal Opinion
People of Faith, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided April 24, 1990No. 1 CA-TX 89-004PublishedCited by 6 opinions
1Opinion of the Court
OPINION
GERBER, Judge.
The taxpayer, People of Faith, Inc., has brought this appeal from a written opinion of the Arizona Tax Court granting appellee Arizona Department of Revenue’s motion for partial summary judgment. For reasons which follow we dismiss the appeal.
The taxpayer is an Arizona non-profit corporation licensed by the State to operate a 100-bed nursing care facility. Pursuant to Arizona Administrative Code (A.A.C.) R15-5-2320(C), the taxpayer regularly obtained tax exempt status from the Department for “purchases made by licensed nursing care and residential care institutions, the…
2Cases cited10 opinions
- Musa v. C. K. Adrian, M. D.Arizona Supreme Court · 1981
- Barassi v. MatisonArizona Supreme Court · 1981
- Cty. of Pima v. State Dept. of Revenue, Etc.Arizona Supreme Court · 1977
- Prairie State Bank v. Internal Revenue ServiceCourt of Appeals of Arizona · 1987
- Pulaski v. PerkinsCourt of Appeals of Arizona · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Devenir Associates v. City of PhoenixArizona Supreme Court · 1991
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- People of Faith, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1992
- PCS, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Request of Media OneSouth Dakota Supreme Court · 1997
1 more not listed; retrieve them via the Exa API.