Legal Opinion
Tempe Life Care Village, Inc. v. City of Tempe
Court of Appeals of Arizona
Decided September 10, 1985No. 1 CA-CIV 7419PublishedCited by 9 opinions
1Opinion of the Court
OPINION
EUBANK, Judge.
Tempe Life Care Village, Inc., [hereinafter “Village”] is an Arizona nonprofit corporation which operates Friendship Village of Tempe, a lifetime residential and health-care facility for senior citizens, located in the city of Tempe, Arizona. Since November 25, 1978, Village has maintained the status of a federally tax-exempt organization under § 501(c)(3) of the Internal Revenue Code of 1954, as amended. At issue in this case is the applicability of Tempe’s transaction privilege tax ordinance to various activities conducted by Village.
In 1982, after an audit had been…
2Cases cited14 opinions
- Union League Club v. JohnsonCalifornia Supreme Court · 1941
- Barassi v. MatisonArizona Supreme Court · 1981
- Young Men's Christian Ass'n v. StateWashington Supreme Court · 1963
- Xerox Corp. v. United StatesUnited States Court of Claims · 1981
- O'Neil v. United Producers & Consumers CooperativeArizona Supreme Court · 1941
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3Cited by9 opinions
- Southwest Soil Remediation, Inc. v. City of TucsonCourt of Appeals of Arizona · 2001
- Hibbs v. Calcot, Ltd.Court of Appeals of Arizona · 1990
- State v. BehlCourt of Appeals of Arizona · 1989
- State Ex Rel. Arizona Department of Revenue v. Phoenix Lodge No. 708, Loyal Order of Moose, Inc.Court of Appeals of Arizona · 1996
- Falcone Brothers & Associates, Inc. v. City of TucsonCourt of Appeals of Arizona · 2016
4 more not listed; retrieve them via the Exa API.