Legal Opinion
IRBY Construction Co v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided October 24, 1995No. 1 CA-TX 94-0003PublishedCited by 6 opinions
1Opinion of the Court
OPINION
KLEINSCHMIDT, Judge.
The Arizona Department of Revenue assessed Irby Construction Company transaction privilege taxes for the construction of several power transmission lines which Irby built during the period of 1985 through 1989. Irby paid the assessment under protest and, after exhausting its administrative remedies, filed a complaint in Arizona Tax Court to recover the taxes paid. The tax court found, based on a 1983 lawsuit between Irby and the Department, that the Department was collaterally estopped from taxing Irby. The Department appeals. We affirm.
FACTS AND PROCEDURAL HISTORY
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2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Chaney Building Co. v. City of TucsonArizona Supreme Court · 1986
- Gilbert v. Board of Medical ExaminersCourt of Appeals of Arizona · 1987
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Yavapai County v. WilkinsonArizona Supreme Court · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kerr v. KillianCourt of Appeals of Arizona · 2000
- Central Bank Denver, N.A. v. Mehaffy, Rider, Windholz & Wilson, Attorneys at LawColorado Court of Appeals · 1997
- Patterson v. Home Depot, USA, Inc.District Court, D. Arizona · 2010
- State v. WhelanCourt of Appeals of Arizona · 2004
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2008
1 more not listed; retrieve them via the Exa API.