Legal Opinion
Arizona Department of Revenue v. Action Marine, Inc.
Court of Appeals of Arizona
Decided June 5, 2007No. 1 CA-TX 06-0006PublishedCited by 6 opinions
1Opinion of the Court
OPINION
WEISBERG, Judge.
¶ 1 Action Marine, Inc., and Melvin Randall, Martha Randall, M. Daniel Randall, Lisa Randall, John D. Randall, and Belinda Randall (collectively, “the Randalls”) appeal the tax court’s grant of summary judgment in favor of the Arizona Department of Revenue (“ADOR”) and the denial of their motion for a new trial. For the reasons discussed below, we reverse.
FACTS AND PROCEDURAL BACKGROUND
¶2 The Randalls were the officers and directors of Action Marine, an Arizona corporation that sold marine products at retail. Action Marine was eventually liquidated after Chapter 7…
2Cases cited19 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Dietel v. DayCourt of Appeals of Arizona · 1972
- Walls v. Arizona Department of Public SafetyCourt of Appeals of Arizona · 1991
- State v. FellCourt of Appeals of Arizona · 2002
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Villa De Jardines Ass'n v. Flagstar Bank, FSBCourt of Appeals of Arizona · 2011
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Ador v. Action marine/randallArizona Supreme Court · 2008
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
1 more not listed; retrieve them via the Exa API.