Legal Opinion
Copper Hills Enterprises, Ltd. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided February 15, 2007No. 1 CA-TX 05-0007PublishedCited by 5 opinions
1Opinion of the Court
OPINION
WEISBERG, Judge.
¶ 1 Copper Hills Enterprises, Ltd. (“Taxpayer”) appeals the dismissal of the Arizona Department of Revenue (“ADOR”) as a party to this action, and further appeals the adverse grant of summary judgment on Taxpayer’s claim for refund of transaction privilege taxes paid to the City of Globe (“the City”). For the following reasons, we affirm the dismissal of ADOR, but reverse the remainder of the judgment and remand for further proceedings.
FACTS AND PROCEDURAL BACKGROUND
¶ 2 Taxpayer operates the Copper Hills Hotel, Restaurant, Bar, and Gift Shop in Gila County. The business…
2Cases cited29 opinions
- 35 Fair empl.prac.cas. 574, 30 Empl. Prac. Dec. P 33,116 Liberty Mutual Insurance Company, Etc. v. Equal Employment Opportunity Commission, and State of California Fair Employment and Housing Commission (Successor to State of California Fair Employment Practice Commission)Court of Appeals for the Ninth Circuit · 1982
- Zamora v. ReinsteinArizona Supreme Court · 1996
- In the Matter of Beverly Hills Bancorp, a California Corporation, Debtor. Commercial Paper Holders v. R.W. Hine, as Trustee of Beverly Hills BancorpCourt of Appeals for the Ninth Circuit · 1984
- Adrian C. Eichman v. Fotomat Corporation, a Delaware CorporationCourt of Appeals for the Ninth Circuit · 1989
- Alumax Foils, Inc. v. City of St. LouisSupreme Court of Missouri · 1997
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3Cited by5 opinions
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