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STATE v. CARE CONST. CORP.

No. 1 CA-TX 90-001.

166 Ariz. 294 (1990)

802 P.2d 445

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. CARE CONSTRUCTION CORP., d/b/a Care Development, (FN), Defendant-Appellant.

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

December 6, 1990.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Earle McClean Dornan, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Gust, Rosenfeld & Henderson by Fred Cole, Patricia A. Sallen, Phoenix, for defendant-appellant.

OPINION

GERBER, Judge.

Care Construction Corporation (Care Construction) appeals from summary judgment awarding $255,023.80 to the Arizona Department of Revenue (Department) based on a "jeopardy assessment" issued against Care Construction pursuant to A.R.S. § 42-120.

Care Construction contends the tax court erred in finding no triable issue of fact about whether collection of the assessment would be jeopardized by delay. Care Construction also...

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