Legal Opinion
People of Faith, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided March 31, 1992No. 1 CA-TX 91-001PublishedCited by 6 opinions
1Opinion of the Court
OPINION
EHRLICH, Presiding Judge.
People of Faith (“taxpayer”) appeals from summary judgment denying its claim for a refund of use taxes assessed on purchases of personal property used to construct buildings and facilities at the taxpayer’s Royal Oaks Life Care Center that are not part of its Royal Oaks Health Care Center. It also appeals from summary judgment declining to refund penalties assessed against it pursuant to former Ariz. Rev.Stat.Ann. (“A.R.S.”) § 42-1416 on amounts not paid when due before July 1, 1986. The Arizona Department of Revenue (“DOR”) cross-appeals from the judgment to…
2Cases cited8 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
- Ebasco Services Inc. v. Arizona State Tax CommissionArizona Supreme Court · 1969
- General Petroleum Corp. of Cal. v. SmithArizona Supreme Court · 1945
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3Cited by6 opinions
- Sonitrol of Maricopa County v. City of PhoenixCourt of Appeals of Arizona · 1994
- In Re InselmanUnited States Bankruptcy Court, D. Arizona · 2005
- Interlott Technologies, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2003
- Valencia Energy Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- Adams v. Symetra Life Insurance CompanyDistrict Court, D. Arizona · 2020
1 more not listed; retrieve them via the Exa API.