Legal Opinion
Southwest Airlines Co. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided January 29, 2008No. 1 CA-TX 07-0002PublishedCited by 8 opinions
1Opinion of the Court
OPINION
JOHNSEN, Judge.
¶ 1 Southwest Airlines Co. (“Southwest”) appeals the tax court’s summary judgment upholding the inclusion in its personal property taxes of avionics software installed in
flight computers aboard its aircraft. Finding no legal error or genuine dispute of material fact, we affirm the judgment.
FACTUAL AND PROCEDURAL BACKGROUND
¶ 2 At issue is the tax treatment afforded of avionics application software used in Southwest’s aircraft. The types of software vary with the model of the aircraft, but the various programs are used to assist navigation, autopilot/flight direction,…
2Cases cited24 opinions
- Canon School District No. 50 v. W.E.S. Construction Co.Arizona Supreme Court · 1994
- Gatx/airlog Company Gatx Capital Corporation Airlog Management Corporation Frederick L. Hatton and Sanford P. Burnstein v. United StatesCourt of Appeals for the Ninth Circuit · 2002
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Comshare, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
19 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cable One, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2013
- Solarcity Corp. v. Ariz. Dep't of RevenueArizona Supreme Court · 2018
- Hess v. PurcellCourt of Appeals of Arizona · 2012
- Solar v. AdorCourt of Appeals of Arizona · 2019
- Agua Caliete v. ador/yumaCourt of Appeals of Arizona · 2024
3 more not listed; retrieve them via the Exa API.