TUCSON NEWSPAPERS v. CITY OF TUCSON

No. 1 CA-TX 91-0012.

172 Ariz. 378 (1992)

837 P.2d 180

TUCSON NEWSPAPERS, INC., an Arizona corporation in dissolution, and TNI Partners, an Arizona general partnership, successor in interest to Tucson Newspapers, Inc., Plaintiffs-Appellants, v. The CITY OF TUCSON, a Municipal corporation, Defendant-Appellee.

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

August 27, 1992.


Attorney(s) appearing for the Case

Lewis and Roca by John P. Frank, Pat Derdenger, Phoenix, for plaintiffs-appellants.

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


OPINION

McGREGOR, Presiding Judge.

Tucson Newspapers, Inc., and its successor in interest, TNI Partners (collectively "TNI"), appeal from summary judgment entered in favor of the City of Tucson on TNI's claim for a refund of some $4.42 million in business privilege taxes paid for the period April 1, 1984, through December 31, 1987. The appeal requires us to consider (1) whether the City of Tucson's business privilege tax on TNI's gross income derived from...

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