PEOPLE OF FAITH v. DEPT. OF REVENUE

No. 1 CA-TX 91-001.

171 Ariz. 140 (1992)

829 P.2d 330

PEOPLE OF FAITH, INC., an Arizona non-profit corporation, Plaintiff-Appellant, Cross-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellee, Cross-Appellant.

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

March 31, 1992.


Attorney(s) appearing for the Case

Jennings, Strouss & Salmon by Ann M. Dumenil, James M. Ackerman and J. Matthew Powell, Phoenix, for plaintiff-appellant, cross-appellee.

Grant Woods, Atty. Gen. by William D. Hostetler, Asst. Atty. Gen., Phoenix, for defendant-appellee, cross-appellant.


OPINION

EHRLICH, Presiding Judge.

People of Faith ("taxpayer") appeals from summary judgment denying its claim for a refund of use taxes assessed on purchases of personal property used to construct buildings and facilities at the taxpayer's Royal Oaks Life Care Center that are not part of its Royal Oaks Health Care Center. It also appeals from summary judgment declining to refund penalties assessed against it pursuant to former Ariz. Rev. Stat. Ann. ("A...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases