Estate of Walton v. State Ex Rel. Arizona Department of Revenue

OPINION

CORCORAN, Justice.

Background

The Arizona Department of Revenue (DOR) petitioned this court to review the adverse holding of the court of appeals in Estate of Walton, 163 Ariz. 51, 785 P.2d 1239 (App.1989). We denied DOR’s petition for review, but granted the cross-petition for review filed by Debbie Hudson and Scott Jaeger (the heirs). The cross-petition challenged the court of appeals’ denial, without comment, of their request for attorneys’ fees pursuant to A.R.S. § 12-348(A)(1). Estate of Walton, 163 Ariz. at 53, 785 P.2d at 1241. The court of appeals otherwise affirmed the trial…