Legal Opinion
Gosnell Development Corp. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided May 21, 1987No. 2 CA-CV 87-0026PublishedCited by 19 opinions
1Opinion of the Court
OPINION
HOWARD, Presiding Judge.
This is an appeal from the granting of a motion for summary judgment denying Gosnell Development Corporation (Gosnell) a refund of certain transaction privilege taxes. 1 2The question here is whether a taxpayer is entitled to a refund of the taxes it paid on the ground that the Department of Revenue refuses or fails to collect similar taxes from others.
The parties have provided us with an agreed statement of facts which was filed in the superior court. During the time relevant to this action, August 1979 to February 1982, A.R.S. §§ 42-1309 and 42-1310(2)(i)…
2Cases cited14 opinions
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Hager v. WalkerCourt of Appeals of Kentucky · 1908
- Exchange Parts Company of Fort Worth, a Corporation v. United StatesUnited States Court of Claims · 1960
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Arizona Tax Research Ass'n v. Department of RevenueArizona Supreme Court · 1989
- Aileen H. Char Life Interest v. Maricopa CountyArizona Supreme Court · 2004
- Industrial Commission v. Old Republic InsuranceCourt of Appeals of Arizona · 2009
- Tucson Electric Power Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1992
14 more not listed; retrieve them via the Exa API.