Ador v. Action marine/randall

SUPREME COURT OF ARIZONA En Banc THE ARIZONA DEPARTMENT OF ) Arizona Supreme Court REVENUE, ) No. CV-07-0288-PR ) Plaintiff-Appellee, ) Court of Appeals ) Division One v. ) No. 1 CA-TX 06-0006 ) ACTION MARINE, INC., an Arizona ) Arizona Tax Court corporation; MELVIN G. RANDALL ) No. TX2004-000656 and MARTHA RANDALL, husband and ) wife; M. DANIEL RANDALL and LISA ) RANDALL, husband and wife; JOHN ) D. RANDALL and BELINDA RANDALL, ) O P I N I O N husband and wife, ) ) Defendants-Appellants. ) _________________________________ ) Appeal from the Arizona Tax Court The Honorable Mark W. Armstrong,…