Legal Opinion

Kerr v. Killian

Court of Appeals of Arizona

Decided February 27, 2003No. 1 CA-TX 00-0023PublishedCited by 1 opinion

1Opinion of the Court

AMENDED OPINION

PATTERSON, Presiding Judge.

¶ 1 We issued our original opinion in this appeal on August 28, 2001. Kerr v. Killian, 201 Ariz. 125, 32 P.3d 408 (App.2001). On August 29, 2001, our supreme court decided Arizona Department of Revenue v. Dougherty, 200 Ariz. 515, 29 P.3d 862 (2001). Based largely on Dougherty, plaintiffs-appellees/cross-appellants Clark R. Kerr and Billie Sue Kerr, Susan Moran, Steve Allen, and John Udall (“the plaintiff taxpayers”) moved for reconsideration. We directed defendants-appellants/cross-appellees Arizona Department of Revenue and its director, Mark J.…

2Cases cited18 opinions

  1. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  2. Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
  3. Jefferson County v. AckerSupreme Court of the United States · 1999
  4. Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
  5. Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983

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3Cited by1 opinion

  1. Clark Kerr v. M killian/az Dept of RevenueArizona Supreme Court · 2004

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