Legal Opinion
Enterprise Leasing Co. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided December 16, 2008No. 1 CA-TX 06-0017PublishedCited by 15 opinions
1Opinion of the Court
OPINION
THOMPSON, Presiding Judge.
¶ 1 Enterprise Leasing Company of Phoenix (Enterprise Leasing) and Enterprise Leasing Company-West (Enterprise-West) (collectively, Taxpayer) appeal from a grant of partial summary judgment holding that Taxpayer was not entitled to income tax credits under Arizona Revised Statutes (A.R.S.) section 43-1170 (1995) for the cost of emission control equipment integrated into its motor vehicles. Finding no genuine dispute of material fact or legal error, we affirm the judgment.
FACTUAL AND PROCEDURAL BACKGROUND
A. The Applicable Statute
¶ 2 The Arizona Legislature…
2Cases cited28 opinions
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. CarltonSupreme Court of the United States · 1994
- State v. SweetArizona Supreme Court · 1985
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3Cited by15 opinions
- General Motors Corp. v. Department of TreasuryMichigan Court of Appeals · 2010
- Hambleton v. Department of RevenueWashington Supreme Court · 2014
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- River Garden Retirement Home v. Franchise Tax BoardCalifornia Court of Appeal · 2010
- State v. RiosCourt of Appeals of Arizona · 2010
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