Larkin v. State Ex Rel. Rottas

OPINION

GRANT, Presiding Judge.

The State of Arizona and Richard Beis-sel, the state’s General Accountant, appeal from a tax court judgment that awarded the following sums as attorney’s fees in post-judgment proceedings in a tax refund action: (1) $24,238.00 against the state pursuant to Ariz.Rev.Stat.Ann. (“A.R.S.”) section 12-348; (2) $3,812.00 against the state pursuant to A.R.S. section 12-349; and (3) $1,500.00 against Beissel personally as a sanction for willfully disobeying a court order. The appellee taxpayers cross-appeal from the judgment to the extent it declined to award them…