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GOSNELL DEVELOPMENT v. DEPT. OF REVENUE

No. 2 CA-CV 87-0026.

154 Ariz. 539 (1987)

744 P.2d 451

GOSNELL DEVELOPMENT CORPORATION, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

Court of Appeals of Arizona, Division 2, Department A.

Reconsideration Denied June 30, 1987.

Review Denied October 14, 1987.

Attorney(s) appearing for the Case

Lewis and Roca by Susan M. Freeman and Patrick Derdenger, Phoenix, for plaintiff/appellant.

Robert K. Corbin, Atty. Gen. by Sandra B. Kelley, Phoenix, for defendant/appellee.

OPINION

HOWARD, Presiding Judge.

This is an appeal from the granting of a motion for summary judgment denying Gosnell Development Corporation (Gosnell) a refund of certain transaction privilege taxes.1 The question here is whether a taxpayer is entitled to a refund of the taxes it paid on the ground that the Department of Revenue refuses or fails to collect similar taxes from others.

The parties have provided us with an...

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