Legal Opinion

Ryder Truck Rental v. City of Phoenix

Arizona Tax Court

Decided September 30, 1992No. TX 88-00749PublishedCited by 3 opinions

1Opinion of the Court

172 Ariz. 490 (1992)

838 P.2d 829

RYDER TRUCK RENTAL, INC.

v.

CITY OF PHOENIX.

No. TX 88-00749.

Tax Court of Arizona.

September 30, 1992.

Tielborg, Sanders & Parks, P.C. by J. Clayton Berger, Phoenix, for plaintiff-appellant.

Phoenix City Atty. by Sandra K. McGee, Phoenix, for defendant-appellee.

OPINION

MORONEY, Judge.

This is an action brought by Ryder Truck Rental, Inc., to recover privilege taxes it paid to the City of Phoenix on its rental income from leasing trucks. Former § 14-2(a)(8) of the Phoenix City Code imposed a privilege tax on income from leasing tangible personal property for a…

2Cases cited27 opinions

  1. Cobb v. HarringtonTexas Supreme Court · 1945
  2. Janson v. ChristensenArizona Supreme Court · 1991
  3. State v. KorzepArizona Supreme Court · 1990
  4. State Ex Rel. Corbin v. PickrellArizona Supreme Court · 1983
  5. Walker v. City of ScottsdaleCourt of Appeals of Arizona · 1989

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

3Cited by3 opinions

  1. Union Transportes De Nogales v. City of NogalesArizona Supreme Court · 1999
  2. Ryder Truck Rental, Inc. v. City of PhoenixCourt of Appeals of Arizona · 1993
  3. Mervyn's v. Superior CourtCourt of Appeals of Arizona · 1994

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