CONTINENTAL BANK v. ARIZ. DEPT. OF REVENUE

No. 1 CA-CIV 4801.

131 Ariz. 6 (1981)

638 P.2d 228

CONTINENTAL BANK, an Arizona corporation, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an Administrative Agency of the State of Arizona, Defendant-Appellant.

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

Rehearing Denied November 18, 1981.

Review Denied December 15, 1981.


Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Frank L. Migray, Asst. Atty. Gen., Phoenix, for defendant-appellant.

Jennings, Strouss & Salmon by K. Thomas Finke and K. Layne Morrill, Phoenix, for plaintiff-appellee.


OPINION

FROEB, Judge.

Continental Bank filed claims with the Arizona Department of Revenue for tax refunds in the years 1974 and 1975. Both claims were denied by the Department and Continental timely protested to the Arizona State Board of Tax Appeals. The Board sustained the Department's position as to each claim for refund. Continental then filed civil actions for each taxable year in the superior court, which were consolidated. Both parties filed motions...

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