Legal Opinion
Arizona Department of Revenue v. M. Greenberg Construction
Court of Appeals of Arizona
Decided January 5, 1995No. 1 CA-TX 93-0007PublishedCited by 8 opinions
1Opinion of the Court
OPINION
TOCI, Judge.
This is an appeal by the Arizona Depart- . ment of Revenue (“the Department”) from a tax court judgment in favor of taxpayer, M. Greenberg Corporation (“Greenberg”). The tax court held that federal law preempted the Department’s assessment of state prime contracting privilege taxes 1 on Greenberg’s gross receipts from contracts for construction work it performed on the Navajo Reservation for Chinle Unified School District No. 24 (“the Chinle District”) and Ganado Unified School District No. 20 (“the Ganado District”) (collectively, “both Districts”).
In this case, we address…
2Cases cited14 opinions
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- New Mexico v. Mescalero Apache TribeSupreme Court of the United States · 1983
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
- Oklahoma Tax Commission v. Sac & Fox NationSupreme Court of the United States · 1993
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3Cited by8 opinions
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
- General Motors Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- State v. Blaze Const. Co., Inc.Court of Appeals of Arizona · 1997
- Hansson v. Arizona State Board of Dental ExaminersCourt of Appeals of Arizona · 1998
- PCS, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
3 more not listed; retrieve them via the Exa API.