Legal Opinion

State v. Angelo

Court of Appeals of Arizona

Decided October 23, 1990No. 1 CA-CR 89-870, 1 CA-CR 89-871PublishedCited by 16 opinions

1Opinion of the Court

OPINION

LANKFORD, Judge.

This is a consolidated appeal in which the state challenges the superior court’s dismissal of indictments against defendantsappellees Henry Angelo, Jr. and Edward Angelo. The sole issue raised by this appeal is whether the defendants, as officers of the H. Angelo Company, Inc., can be held criminally liable for the corporation’s failure to file transaction privilege tax returns. We conclude that they cannot, and therefore affirm the superior court’s dismissal of the indictments.

I

H. Angelo Company, Inc., was a corporation engaged in a prime contracting business in…

2Cases cited17 opinions

  1. Connally v. General Construction Co.Supreme Court of the United States · 1926
  2. Papachristou v. City of JacksonvilleSupreme Court of the United States · 1972
  3. Lanzetta v. New JerseySupreme Court of the United States · 1939
  4. Pierce v. United StatesSupreme Court of the United States · 1941
  5. Dietel v. DayCourt of Appeals of Arizona · 1972

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3Cited by16 opinions

  1. Loiselle v. COSAS MANAGEMENT GROUP, LLCCourt of Appeals of Arizona · 2010
  2. Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
  3. State v. BurkettCourt of Appeals of Arizona · 1993
  4. State v. AverytCourt of Appeals of Arizona · 1994
  5. State v. FAR WEST WATER & SEWER INC.Court of Appeals of Arizona · 2010

11 more not listed; retrieve them via the Exa API.

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