Legal Opinion
Mervyn's v. Arizona Dept. of Revenue
Arizona Tax Court
Decided January 21, 1993No. TX 91-00057PublishedCited by 6 opinions
1Opinion of the Court
173 Ariz. 644 (1993)
845 P.2d 1139
MERVYN'S, a California corporation, and Target Stores, a division of Dayton Hudson Corporation
v.
ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona.
No. TX 91-00057.
Tax Court of Arizona.
January 21, 1993.
Lewis & Roca by Patrick Derdenger and Bruna E. Pedrini, Phoenix, for plaintiffs.
Atty. Gen. by Daniel G. Harrington, Phoenix, for defendant.
OPINION
SCHAFER, Judge.
Taxpayers brought this action against the Arizona Department of Revenue contesting use taxes assessed against them pursuant to A.R.S. § 42-1408. The parties submitted this case to trial on…
2Cases cited25 opinions
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Caldor, Inc. v. HeffernanSupreme Court of Connecticut · 1981
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
20 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
- Ameritech Publishing, Inc v. Department of TreasuryMichigan Court of Appeals · 2008
- Service Merchandise Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- Comfortably Yours v. DIR. OF TAX.New Jersey Superior Court Appellate Division · 1994
1 more not listed; retrieve them via the Exa API.