No. 1 CA-CIV 4156.

125 Ariz. 469 (1980)

610 P.2d 471

J.C. PENNEY COMPANY, INC., a Delaware Corporation, Appellant, v. ARIZONA DEPARTMENT OF REVENUE, and Great Northern Investment Company, a co-partnership, Appellees.

Court of Appeals of Arizona, Division 1, Department B.

April 10, 1980.

Attorney(s) appearing for the Case

Brown & Bain, P.A. by Neil S. Cumsky and Giora Ben-Horin, Phoenix, for appellant.

John A. LaSota, Jr., Atty. Gen. by Ian A. MacPherson, Asst. Atty. Gen., Phoenix, for appellee Dept. of Revenue.

Snell & Wilmer by Robert C. Bates, Phoenix, for appellee Great Northern Inv. Co.


O'CONNOR, Judge.

Appellant, J.C. Penney Company, has appealed from the summary judgment granted to appellees by the trial court upholding the constitutionality of the Arizona rental occupancy tax, A.R.S. § 42-1701 to § 42-1729, and from the denial by the trial court of appellant's cross motion for summary judgment.

The parties stipulated to the relevant facts. Appellant, hereinafter referred to as "Penney", brought the action for...

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