INDIGO CO. v. CITY OF TUCSON

No. 1 CA-TX 90-022.

166 Ariz. 596 (1991)

804 P.2d 129

The INDIGO COMPANY, an Arizona General Partnership, Plaintiff-Appellee, v. The CITY OF TUCSON, a Municipal Corporation, Defendant-Appellant.

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

January 10, 1991.


Attorney(s) appearing for the Case

Richards & Eisenstein by Barbara E. Fisher, Tucson, for plaintiff-appellee.

Frederick S. Dean, City Atty. by Elisabeth Sotelo, Asst. City Atty., Tucson, for defendant-appellant.


OPINION

GERBER, Presiding Judge.

The City of Tucson appeals from a judgment refunding city business privilege taxes paid under protest by the Indigo Company (Indigo). The question on appeal is whether certain construction draws received by Indigo constituted "gross income" from the business of "construction contracting" subject to taxation under Tucson Code § 19-415.

FACTS AND PROCEDURE

Indigo is a partnership which has a general contractor...

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