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ARIZONA TAX RESEARCH v. DEPT. OF REVENUE

No. CV-88-0468-T/PR.

163 Ariz. 255 (1989)

787 P.2d 1051

ARIZONA TAX RESEARCH ASSOCIATION, Plaintiff/Appellant, v. DEPARTMENT OF REVENUE, Defendant/Appellee.

Supreme Court of Arizona, En Banc.

Reconsideration Denied March 20, 1990.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Paul J. Mooney, Ren R. Hayhurst and Kenneth J. Sherk, Phoenix, for plaintiff/appellant.

Robert K. Corbin, Atty. Gen. by Anthony B. Ching, Sol. Gen., Phoenix, for defendant/appellee.

OPINION

CORCORAN, Justice.

Arizona Tax Research Association (Association) seeks review of a court of appeals decision ordering it to pay attorneys' fees to the Arizona Department of Revenue (Department) as a sanction for bringing a frivolous appeal from the underlying taxpayer litigation. The Association brought a separate appeal seeking attorneys' fees pursuant to A.R.S. § 12-348 against the Department, after the Association had successfully challenged...

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